On September 1, 2012, Winans Corporation acquired Aumont Enterprises for a cash payment of $713,680. At the time of purchase, Aumont's balance sheet showed assets of $603,310, liabilities of $191,210, and owners' equity of $412,100. The fair value of Aumont's assets is estimated to be $816,170.
Compute the amount of goodwill acquired by Winans.