$(2$ points$)On$ September $1,2017,$ Sheffield Corporation acquired Aumont Enterprises for a cash

payment $of$ $$1,500,000.At$ the time $of$ purchase, Aumont's balance sheet showed assets $of$

$$580,000,$ liabilities $of$ $$230,000,$ and owners' equity $of$ $$350,000.$ The fair value $of$ Aumont's

assets $is$ estimated $tobe$ $$1,150,000.$

Compute the amount $of$ goodwill acquired $by$ Sheffield.