New Harvest Bakery acquired all the outstanding common stock of Red Rock Bakery for $73,100 in cash. The book values and market values of Red Rock's assets and liabilities were as follows:

	Book Value	Fair Value
Current assets	$24,400	$23,800
Property, plant, and equipment	42,100	55,000
Other assets	3,300	5,200
Current liabilities	11,700	14,300
Long-term liabilities	21,300	20,100

Calculate the amount paid for goodwill.