company a acquired all of the outstanding common stock of company b for $17,100,000 in cash. the book values and fair values of company b's assets and liabilities were as follows: book value fair value current assets $ 6,100,000 $ 7,600,000 property, plant, and equipment 11,100,000 14,100,000 other assets 1,010,000 1,510,000 current liabilities 4,100,000 4,100,000 long-term liabilities 6,100,000 5,600,000 required: calculate the amount paid for goodwill.