23. On January 1, 2016, Milwaukee Company purchased Mi $1,200,000 cash. The fair value of Minneapolis's assets was $1,080,000, and it had liabilities of $100,000. The book value of the company's assets was $980,000. Required: a) Prepare Milwaukee's journal entry to record the acquisition of Minneapolis Company b) At the end of 2018, Milwaukee concluded that the value of its goodwill (associated with the Minneapolis C l ompany acquisition of Minneapolis) had declined by $30,000. Prepare the journal entry to record this decrease in value