BE12.5 (LO 3) On September 1, 2020, Winans Corporation acquired Aumont Enterprises for a cash payment of $700,000. At the time of purchase, Aumont's balance sheet showed assets of $620,000, liabilities of $200,000, and owners' equity of $420,000. The fair value of Aumont's assets is estimated to be $800,000. Compute the amount of goodwill recorded by Winans in the acquisition. Purchase price $0 Fair value of assets. Fair value of liabilities $0 Fair value of net assets Value assigned to goodwill. $00