Exercise 10-6 Goodwill [L010-1] On March 31, 2018, Wolfson Corporation acquired all of the outstanding common stock of Barney Corporation for $18,800,000 in cash. The book values and fair values of Barney's assets and liabilities were as follows: Book Value Fair Value Current assets $ 7,800,000 $ 9,300,000 Property, plant, and equipment 12,800,000 15,800,000 Other assets 1,180,000 1,680,000 Current liabilities 5,800,000 5,800,000 Long-term liabilities 7,800,000 7,300,000 Requued: Calculate the amount paid for goodwill