Table:
|  | Estimated at Acquisition and as of December 31, 2018 | Adjustments | Final as of December 31, 2019 |
| --- | --- | --- | --- |
| 1,666,667 shares of common stock, at fair value of $3.00 per share at closing | $                          5,000 | $                        - | $                      5,000 |
| Golden Ridge financial liabilities paid for the seller | 2,661 | - | 2,661 |
| Cash | 250 | - | 250 |
| Note payable to seller | 609 | - | 609 |
| Working capital adjustment to purchase price | (1,147) | 584 | (563) |
| Total fair value of consideration transferred | 7,373 | 584 | 7,957 |
| Cash | 409 | (63) | 346 |
| Accounts receivable | 1,587 | 87 | 1,674 |
| Inventories | 103 | - | 103 |
| Property and equipment | 5,092 | - | 5,092 |
| Accounts payable | (222) | 110 | (112) |
| Commodities payable | (2,559) | 432 | (2,127) |
| Accrued liabilities | (12) | 12 | - |
| Lease liabilities | (104) | - | (104) |
| Equipment notes payable | (99) | 6 | (93) |
| Net recognized amounts of identifiable assets acquired and liabilities assumed | 4,195 | 584 | 4,779 |
| Goodwill | $ 3,178 | $                      - | $ 3,178 |
Paragraphs:
Golden Ridge
In November 2018, we acquired substantially all of the assets comprising the business of Golden Ridge Rice Mills, LLC, now conducting business as Golden Ridge Rice Mills, Inc. (Golden Ridge). The primary activity of the business is the operation of a rice mill in Wynne, Arkansas. We acquired the business as part of our strategy to vertically integrate in order to leverage our proprietary technologies for producing SRB and derivative products. The acquisition has been accounted for as a business combination. The results of Golden Ridge’s operations are included in our consolidated financial statements beginning November 28, 2018. In 2018, we incurred $0.1 million of Golden Ridge acquisition-related costs which are included in selling, general and administrative expenses.
The purchase price for Golden Ridge was subject to adjustment if the estimated working capital with respect to the assets purchased and the liabilities assumed at the time of closing was different than the actual closing working capital, as defined in the purchase agreement. We revised our preliminary estimate of the working capital adjustment as indicated in the table below. The following table summarizes the purchase price allocation as of closing and as revised (in thousands, except share and per share amounts).
The 1,666,667 shares issued at closing of our purchase of Golden Ridge included 380,952 shares that were deposited in an escrow account to be used to satisfy any indemnification obligations of the seller that may arise. As of December 31, 2018, the 380,952 shares remained in escrow. In July 2019, we reached an agreement to settle the $0.6 million working capital adjustment receivable and other claims with the sellers of Golden Ridge. As a result, (i) 340,000 shares of common stock held in the escrow account ($1.0 million fair value as of both the settlement date and the November 28, 2018, acquisition date) were returned to us and retired, (ii) the remaining $0.4 million note payable we owed to a seller was cancelled and (iii) certain open grain purchase contracts with entities related to a seller were terminated. We recorded a gain on the noncash settlement of $0.8 million in the third quarter of 2019, which is included in other income. In connection with the foregoing, a settlement agreement was entered into among the parties. All shares of common stock were distributed and the escrow agreement was terminated.
Question:
What are the respective goodwill at 2018 and 2019?