ABC123 Inc Has Decided to Purchase 100% the Voting Shares

ABC123 Inc has decided to purchase 100% the voting shares of DEF456 by issuing common shares with a market value of $400,000 on July 1, 2019. On the date, the balance sheets of each of these companies were as follows:
$\begin{array}{|l|r|r|}\hline & \text { ABC123 Inc } & \text { DEF456 Inc } \\\hline \begin{array}{l}\text { Cash and Short-Term } \\\text { Securities }\end{array} & \$ 900,000 & \$ 200,000 \\\hline \text { Inventory } & \$ 50,000 & \$ 120,000 \\\hline \text { Plant and Equipment (net) } & \$ 350,000 & \$ 150,000 \\\hline \text { Goodwill } & \$- & \$ 80,000 \\\hline \text { Total Assets } & \$ 1,300,000 & \$ 550,000 \\\hline \text { Current Liabilities } & \$ 180,000 & \$ 160,000 \\\hline \text { Bonds Payable } & \$ 400,000 & \$ 100,000 \\\hline \text { Common Shares } & \$ 500,000 & \$ 200,000 \\\hline \text { Retained Earnings } & \$ 220,000 & \$ 90,000 \\\hline \text { Total Liabilities and Equity } & \$ 1,300,000 & \$ 550,000\\\hline\end{array}$ On that date, the fair values of DEF456 Assets and Liabilities were as follows:
$\begin{array}{|l|r|}\hline \text { Cash and Short-Term Securities } & \$ 200,000 \\\hline \text { Inventory } & \$ 90,000 \\\hline \text { Plant and Equipment (net) } & \$ 250,000 \\\hline \text { Current Liabilities } & \$ 160,000 \\\hline \text { Bonds Payable } & \$ 88,000\\\hline \end{array}$ In addition to the above, an independent appraiser deemed that DEF456 Inc. had trademarks with a fair market value of $100,000 which had not been accounted for.
Based on the information provided:
a) Calculate the amount of Goodwill arising from this combination.
b) Prepare the journal entry to record ABC123's acquisition of DEF456's shares.
c) Prepare ABC123's Consolidated Balance Sheet immediately following its acquisition of DEF123's voting shares.