On March 31, 2018, Wolfson Corporation acquired all of the outstanding common stock of Barney Corporation for $18,300,000 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 $ 7,300,000 12,300,000 1,130,000 Fair Value $ 8,800,000 15,300,000 1,630,000 5,300,000 5,300,000 7,300,000 6,800,000 Required: Calculate the amount paid for goodwill. Goodwill