On September 1, 2026, Vernon Corporation acquired Barlow Enterprises for a cash payment of $820,000. At the time of purchases, Barlow's balance sheet showed assets of $610,000, liabilities of $240,000, and stockholders' equity of $370,000. The fair value of Barlow's assets is estimated to be $970,000. Compute the amount of goodwill acquired by Vernon. Amount of goodwill $