1: (12 points): A1, B1, D3: The following question contains two parts, you need to answer both parts: Part A: (6 points): A1, B1, D3: The following information pertains to Right Move Plc at the end of 2021: Inventories 70,000 Property, plant, and equipment, net 500,000 Investments 360.000 Goodwill 100.000 Bonds 400,000 Net assets 630,000 Additional information: -Management has received an offer to purchase the division for $600,000. - All identifiable assets and liabilities' book and fair value amounts are the same. Instruction: 1- Prepare the journal entry to record the impairment at the end of 2021. (3 Poin 2- Is there a need to prepare an entry to amortize the goodwill at the end of explain. (3 Points) Accounting, Finance and Banking