14 The Spot Group had the following items in its opening and closing group statements of financial position at the beginning and at the end of 2016 At 1 January 2016 $ 000 600 At 31 December 2016 $ 000 540 Goodwill The Spot Group acquired a 60% holding in a subsidiary, Entity B, on 7 May 2016 Purchased goodwill arising on the acquisition of Entity B was $ 110,000. The Spot Group uses the indirect method to present its group statement of cash flows. Required What is the impairment to goodwill for the year, and where would it appear in the group statement of cash flows