24 The fair values of assets and liabilities held by three reporting units and other information related to the reporting units owned by Prover Company are as follows: Cash & Receivables Inventory Land Buildings Equipment Accounts Payable Fair Value of Reporting Unit Carrying Value of Investment Goodwill Included in Carrying Value A Reporting Unit B $ 41,000 $109,700 $ 27,700 14,400 83,100 138,5ee 55,400 27,700 42,100 144,000 216,000 115,200 201,600 129,600 72,000 57,600 86,400 14,400 576,000 633,600 381,600 604,800 720,000 417,600 100,800 84,100 57,600 Required: a. Determine the amount, if any, that Prover should report as a goodwill impairment for the current period. b. Determine the amount of goodwill that Prover should report in its current financial statements.