On September 1, 2020, Bridgeport Corporation, a public company, acquired Jaromil Enterprises for a cash payment of $776,000. At the time of purchase, Jaromil's statement of financial position showed assets of $860,000, liabilities of $443,000, and owners' equity of $417,000. The fair value of Jaromil's identifiable assets is estimated to be $1,085,000. (a) Calculate the amount of goodwill acquired by Bridgeport. Goodwill $