On march 31, 2021, wolfson corporation acquired all of the outstanding common stock of barney corporation for $18,300,000 in cash. the book values and fair values of barney’s assets and liabilities were as follows: book value fair value current assets $ 7,300,000 $ 8,800,000 property, plant, and equipment 12,300,000 15,300,000 other assets 1,130,000 1,630,000 current liabilities 5,300,000 5,300,000 long-term liabilities 7,300,000 6,800,000required:
calculate the amount paid for goodwill.