Enya Corporation acquired 100 percent of Celtic Corporation's common stock on January 1, 20X9. Summarized balance sheet information for the two companies immediately after the combination is provided:

8. Based on the preceding information, the amount of differential associated with the acquisition is:

9. Based on the information provided, the consolidated balance sheet of Enya and Celtic will reflect goodwill in the amount of:

The correct answers respectively are $58,000 and $22,000, but can you please explain how to get them? Thank you

Enya Corp Celtic Corporation Item Book Value Fair Value Cash and Recievables $60,000 $15,000 $15,000 32,000 Inventory 110,000 38.000 Buildings and Equipment (net) 160,000 90,000 120,000 linvestiment in Celtic Stock 150,000 Total $480,000 $137,000 $173,000 $40,000 $5,000 Accounts Payable $5,000 40,000 Bonds Payable 200,000 40,000 40,000 Common Stock 100,000 Retained Earnings 52,000 140,000 Total $480,000 $137,000 $45,000