23. Upbeat Corporation impairs individually insignificant properties on a group basis. Upbeat has the following groups of individually insignificant leases at 12/31/18. Group A Group B Group C Total costs $200,000 $300,000 $400,000 Total allowance for impairment 12/31/18 40,000 0 80,000 Expected average percentage of impairment 60% 70% 65% REQUIRED: Prepare journal entries to record impairment for each of the groups at 12/31/18