Pringle Company purchased all of the shares of Spoth Company for $$10,000,000.$ At the date of acquisition, fair values of Spoth$$s current assets totaled $$300,000,$ fair values of Spoth$$s plant assets totaled $$3,800,000,$ and fair values of Spoth$$s liabilities were the same as reported values. There are no previously unreported intangible assets. The balance sheets of Pringle and Spoth immediately following the acquisition appear below. $$ Pringle Co$.$ Spoth Co$.$ Dr $($Cr$)$ Current assets $$ $$1,500,000$ $$200,000$ Plant assets $7,000,0003,000,000$ Investment in S Co$.10,000,000--$ Intangible assets $5,000,000--$ Liabilities $(16,000,000)(2,400,000)$ Common stock $(200,000)(100,000)$ Additional paid$-$in capital $(2,000,000)(400,000)$ Retained earnings $(4,600,000)(150,000)$ Treasury stock $300,00020,000$ Accumulated other comprehensive income $(1,000,000)(170,000)$ In eliminating entry $($R$)$ on the consolidation working paper at the date of acquisition, the debit to Goodwill is: