New Harvest Bakery acquired all the outstanding common stock of Red Rock Bakery for $76,600 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 $24,200 $26,400 42,100 50,200 3,600 6,000 12,000 14,400 21,500 21,300 Calculate the amount paid for goodwill. Goodwill