8. Qamb management is now reviewing the bakery division for purposes of recognizing impairment. The Bakery Division's net assets are: BV C.V 2 Current assets FU Noncurrent assets 210000 a Goodwill Current liabilities Gndwillowed Long-term liabilities Net assets - 2005204 Fugad 550000 $ 800,000 1,700,000 800,000 (700,000) (500,000) 2. L $2.100.000 23400 + It is determined that the fair value of the Bakery division is $2,000,000 The recorded amounts for Bakery's net assets (excluding goodwill) is the same as fair value, except for property, plant, and equipment, which has a fair value of $300,000 jabove the carrying value, and current liabilities which have a fair value of $50,000 below the carrying value.