On July 1, TruData Company issues 11,150 shares of its common stock with a $5 par value and a $44 fair value in exchange for all of Webstat Company’s outstanding voting shares. Webstat’s precombination book and fair values are shown below along with book values for TruData’s accounts.TruDataWebstatWebstatBook ValuesBook ValuesFair Values Revenues (1/1 to 7/1)$(303,750) $(155,500) Expenses (1/1 to 7/1)217,000 104,000 Retained earnings, 1/1(169,500) (182,500) Cash and receivables35,750 58,000 $ 58,000 Inventory204,000 159,000 206,800 Patented technology (net)275,250 156,000 180,200 Land466,500 249,500 284,900 Buildings and equipment (net)145,750 87,000 87,000 Liabilities(561,000) (375,500) (355,700) Common stock(300,000) (70,000) Additional paid-in capital(10,000) (30,000) On its acquisition-date consolidated balance sheet, what amount should TruData report as goodwill?On its acquisition-date consolidated balance sheet, what amount should TruData report as retained earnings as of July 1