New Harvest Bakery acquired all the outstanding common stock of Red Rock Bakery for $71,900 in cash. The book values and fair values of Red Rock's assets and liabilities were as follows: Current assets Property, plant, and equipment Other assets Current liabilities Long-term liabilities Book Value Fair Value $25,500 $25,200 47,000 49,900 4,700 4,100 10,200 15,300 25,900 21,100 Calculate the amount paid for goodwill. Goodwill