On January 1 , 2023 , Oriole Corporation acquired Sheridan Media for a cash payment of $ 859000 . At the time of purchase , the fair value of Sheridan's assets is $ 894300 , and the fair value of the liabilities is $ 465200 . At December 31 , 2023 Oriole's asset carrying value ( including goodwill ) is $ 3618300 and the fair value is $ 3556600 . What value was assigned to goodwill as a result of the Sheridan Media purchase ? Oriole Inc. uses ASPE