Juliana Corporation purchased all of the outstanding stock of Caldwell Inc., paying $2,700,000 cash. Juliana assumed all of the liabilities. Book values and fair values of acquired assets and liabilities were:

Book value Fair Value Accounts Receivable $420,000 $450,000 Property, plant, & equip. (net) 1,600,000 2,250,000 Accounts Payable 500,000 600,000 Determine the amount of good will (if any) recorded upon the purchase of Caldwell