Please help I am not sure how to get the Goodwill amount

On June 10, 20X8, Tower Corporation acquired 100 percent of Brown Company's common stock. Summarized balance sheet data for the two companies immediately after the stock acquisition are as follows Tower Corp. Brown Company item Cash Accounts Receivable Inventory Buildings & Equipment (net) Investment in Brown Stock 31,000 32,000 90,000 133,000 126,000 Book Value 21,000 12,000 23,000 54,000 Fair Value 21,000 12,000 28,000 74,000 Total $412,000 110,000 $135,000 Accounts Payable Bonds Payable Common Stock Retained Earnings $ 16,000 $ 5,000 $5,000 23,000 147,000 48,000 201,000 23,000 15,000 67,000 Total $412,000 $110,000 $ 28,000 Required a. Prepare the consolidating entries required to prepare a consolidated balance sheet immediately after the acquisition of Brown Company shares. (lf no entry is required for a transactionlevent, select "No journal entry required" in the first account field.) view transaction list transaction list No Accounts Debit Credit 15,000 67,000 Common stock Retained earnings Investment in Brown Company 82,000 Inventory Buildings and equipment Goodwill Investment in Brown Company 5,000 20,000