Chapter 6 Homework Help Save & Che 3 Hepner Corporation has the following stockholders' equity accounts: Preferred stock (58 cumulative dividend) Common stock 1.5 points dditional paid-in capital Retained earnings $ 720,000 970,000 520,000 1,170,000 eBlook The preferred stock is participating. Wasatch Corporation buys 75 percent of this common stock for $1,860,000 and 65 percent of the preferred stock for $780,000. The acquisition-date fair value of the noncontrolling interest in the common shares was $620,000 and Print Referenceswas $420,000 for the preferred shares. All of the subsidiary's assets and liabilities are viewed as having fair values equal to their book values. What amount is attributed to goodwill on the date of acquisition