New Harvest Bakery acquired all the outstanding common stock of Red Rock Bakery for $76,300 in cash. The book values and market values of Red Rock's assets and liabilities were as follows:

	Book Value	Fair Value
Current assets	$24,800	$29,800
Property, plant, and equipment	48,400	54,100
Other assets	4,900	4,600
Current liabilities	10,200	14,100
Long-term liabilities	23,900	21,200

Calculate the amount paid for goodwill.