On September 1, 2025, Novak Corporation acquired Windsor Enterprises for a cash payment of $680,000. At the time of purchase. Windsor's balance sheet showed assets of $620,000, liabilities of $250,000, and stockholders' equity of $370,000. The fair value of Windsor's assets is estimated to be $880,000. Compute the amount of goodwill recorded by Novak in the acquisition Value assigned to goodwill $