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Assume that fair value of the Conchita Division is $1,624,000 instead of $1,850,000. Determine the impairment loss, if any, to be recorded on December 31,

Assume that fair value of the Conchita Division is $1,624,000 instead of $1,850,000. Determine the impairment loss, if any, to be recorded on December 31, 2017.

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