On March 31, 2021. Wolfson Corporation acquired all of the outstanding common stock of Barney Corporation for 518,900,000 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 Fair Value $ 9.400,000 15,900,000 1,690,000 5,900,000 7,400,000 Required: Calculate the amount paid for goodwill Goodwil