On March 31, 2018, Wolfson Corporation acquired all of the outstanding common stock of Barney Corporation for $18,900,000 in cash. The book values and fair values of Barney's assets and liabilities were as follows: Current assets Property, plant, and equipment Other assets Current liabilities Long-term liabilities Book Value $ 7,900,000 12,900,000 1,190,000 5,900,000 7,900,000 Tair Value $ 9,400,000 15,900,000 1.690.000 5,900.000 7,400,000 Required: Calculate the amount paid for goodwill. Goodwill