On September 1, 2014, Winans Corporation acquired Aumont Enterprises for a cash payment of $722,600. At the time of purchase, Aumont's balance sheet showed assets of $618,910, liabilities of $199,740, and owners' equity of $419,170. The fair value of Aumont's assets is estimated to be $829,120.
Compute the amount of goodwill acquired by Winans.