New Harvest Bakery acquired all the outstanding common stock of Red Rock Bakery for $69.900 in cash. The book values and to values of Red Rock's assets and liabilities were as follows: Current asset Property, plant, and equipment Other assets Current liabilities Long-term liabilities Book Value Tai vai $28,100 $21,300 42,500 47,800 4,100 5,800 10,000 13,400 23,100 20.600 Calculate the amount paid for goodwill. Goodwin