Account Titles and Explanation Debit Credit List of Accounts Prepare any appropriate journal entries for goodwill impairment assuming that Pronghorn Construction & Paving is reporting under IFRS. (If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit List of AccountsThe fair value of the Alcott Maintenance Division reporting unit as a whole is estimated to be $ 3,459,000. Management determines that the unit's value in use is $ 3,564,000. Prepare any appropriate journal entries for goodwill impairment assuming that Pronghorn Construction & Paving is reporting under ASPE. (If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit List of Accounts Prepare any appropriate journal entries for goodwill impairment assuming that Pronghorn Construction & Paving is reporting under IFRS. (If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit