On February 5, Raymond Corporation cash paid xx $1,600,000 for all the issued and outstanding common stock of Shaw, Inc., in a transaction properly accounted for as an acquisition. The book values and fair values of Shaw's assets and liabilities on February 5 were as follows Book Value Fair Value Cash 160,000 $ 160,000 Receivables (net) 180,000 180,000 Inventory 315,000 300,000 Plant and equipment (net) 920,000 Liabilities (350.000) (350,000 820,000 Net assets $1.125.000 $1.210.000 What is the amount of goodwill resulting from the business combination