Can you please help me with solving this problem? I cannot figure out goodwill and I cannot figure out what the credits should be in this problem. I have figured out the debits.

Pintime Industries Incorporated entered into a business combination agreement with Sydrolized Chemical Carporation (SCC) to ensure an uninterrupted supply of key raw materials and to realize certain economies from combining the operating processes and the marketing efforts of the two companies. Under the terms of the agreement, Pintime issued 180,800 shares of its $1 par common stock in exchange for all of SCC's assets and liabilities. The Pintime shares then were distributed to SCC's shareholders, and SCC was liquidated. Immediately prior to the combination, SCC's balance sheet appeared as follows, with fair values also indicated: Book Values Fair Values Assets Cash % 19,000 % 19,000 Accounts Receivable 243,008 238,508 Less: Allowance for Bad Debts (4,508) Inventory 369,088 383,088 Long-Term Investments 138,868 163,088 Land 52,088 81,088 Rolling Stock 128,000 59,000 Plant and Equipment 2,422,088 2,48%,088 Less: Accumulated Depreciation (599,088) Patents 123,088 497,088 Special Licenses 95,788 99,188 Total Assets % 2,986,200 $ 4,828,600 Liabilities Current Payables $ 137,498 $ 137,488 Mortgages Payable 585,800 525,089 Equipment Trust Motes les,eea 1lea,oaa Debentures Payable 1,846,088 990, 0688 Less: Discount on Debentures (42,808) Total Liabilities 1,745,488 $ 1,752,499 Stockholders? Equity Common Stock (%5 par) 596,000 Additional Paid-In Capital from Common Stock 585,088 Additional Paid-In Capital from Retirement of Preferred Stock 16,288 Retained Earnings 139,300 Less: Treasury Stock (1,488 shares) (16,0888) Total Liabilities and Equity 2,986,208 Immediately prior to the combination, Pintime's common stock was selling for $15 per share. Pintime incurred direct costs of $150,000 in arranging the business combination and $44,000 of costs associated with registering and issuing the common stock used in the combination. \f