Johnson Corporation acquired all of the outstanding common stock of Smith Corporation for $13,280,000 in cash. The book value of Smith's net assets assets minus liabilities) was $9,700,000. The fair values of all of Smith's assets and liabilities were equal to their book values with the following exceptions. Receivables Property, plant, and equipment Intangible annet Book Value $3,200,000 9.900.000 390,000 at Value $ 2,610,000 11.990,000 1,500,000 Required: Calculate the amount paid for goodwill Goodwill