2. On May 1, 2017, Company XYZ purchased ABC Corp. for $20,000,000 in cash. They only received $17,000,000 in net assets. In 2018, the market value of the goodwill obtained from ABC Corp. was valued at $4,000,000, but in 2019 it dropped to $2,000,000. Prepare the journal entry for: A) The creation of the goodwill in May 1, 2017 B) The additional goodwill generated during 2018 on Dec 31, 2018. C) The entry to record any impairments to the goodwill in 2019 on Dec. 31, 2019