New Harvest Bakery acquired all the outstanding common stock of Red Rock Bakery for $73,500 in cash The book values and market 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 $26,000 48,800 4,400 14,200 20,400 Fair Value $23,500 53,600 5,100 14,900 21,400 Calculate the amount paid for goodwill Goodwill