E $10-6$ Goodwill LO$10-1$

On March $31,2024,$ Wolfson Corporation acquired all of the outstanding common stock of Barney Corporation for $$17,000,000$ in cash. The book values and fair values of Barney's assets and liabilities were as follows:

$\backslash$table$[[,$Book Value,Fair Value$],[$Current assets,$$6,000,000,$$$7,500,000$