3 Saspro Division is considered to be an individual reporting unit of Pabor Company, Pabor acquired the division by issuing 100,000 shares of its common stock with a market price of $760 each. Pobor management was able to identify assets with fair values of $810,000 and liabilities of $190.000 ot the acquisition date. At the end of the first year, the reporting unit had assets with a fair value of $950.000, and the fair value of the reporting entity was 5030,000 on this date. Pobor's accountants concluded that it must recognize goodwill impairment of $30,000 20 3 02:2145 Required: a. Determine the fair value of the reporting unit's liabilities at the end of the first year, . Fair Vue of labies at year-end Pint References b. If the carrying value of the reporting unit's abilities at the end of the period were $70.000 what is the maximum carrying value of the reporting unit's assets that would allow Pabor to avoid recognizing a goodwill impairment? Maximum caring value of anseta