TB EX Qu. 7-193 New Harvest Bakery acquired... New Harvest Bakery acquired all the outstanding common stock of Red Rock Bakery for $73,300 in cash. The book values and fair values of Red Rock's assets and liabilities were as follows: Book Value Fair Value $28,700 46,100 3,400 12,300 21,600 $29,300 51,400 5,800 Current assets Property, plant, and equipment Other assets Current liabilities 16,000 Long-term liabilities 20,400 Calculate the amount paid for goodwillI. Goodwill