On March 31, 2021, Wolfson Corporation acquired all of the outstanding common stock of Barney Corporation for $18,100,000 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 Required: Calculate the amount paid for goodwill. Book Value $ 7,100,000 12,100,000 Fair Value $ 8,600,000 15,100,000 1,610,000 1,110,000 5,100,000 5,100,000 7,100,000 6,600,000 Goodwill