Annapolis Company was recently sold for $460,000.Annapolis had assets liabilities appraised at the time of the sale in the amounts of:

Annapolis Company was recently sold for $460,000. Annapolis had assets & liabilities appraised at the time of the sale in the amounts of:

Item

Amount

Accounts Receivable assumed by buyer

$99,000

Inventory

$255,000

Property, Plant & Equipment (net)

$535,000

Notes Payable assumed by buyer

$615,000

how much should be recorded as Goodwill for this transaction?