Johnson Corporation acquired all of the outstanding common stock of Smith Corporation for $13,400,000 in cash. The book value of Smith's net assets (assets minus liabilities) was $9,800,000. The fair values of all of Smith's assets and liabilities were equal to their book values with the following exceptions: Book Value Fair Value $ 3, 300, 00 10,000,00 400,000 Receivables 2,900,000 11,600,000 1,600,000 Property, plant, and equipment Intangible assets Required: Calculate the amount paid for goodwill Goodwill