New Harvest Bakery acquired all the outstanding common stock of Red Rock Bakery for $77,200 in cash. The book values and market values of Red Rock's assets and liabilities were as follows: Book Value $25,200 43,000 3,400 0,300 29,700 Fair Value S28,200 51,300 5,600 14,500 20,900 Current assets Property, plant, and equipment Other assets Current liabilities Long-term liabilities Calculate the amount paid for goodwill