Beerbo Corporation purchased Mitter Lite Company three years ago. As a result of the acquisition, Beerbo recorded goodwill of $400,000 at that time and created the Mitter Lite Division (MLD). Today, the MLD's net assets, including the goodwill, have a carrying amount of $800,000. The fair value of the division is estimated to be $1,000,000. Is the goodwill (associated with the MLD) impaired? (Input "yes" or "no") Prepare Beerbo's journal entry, if necessary, to record the loss on impairment. Input zero in all spaces if the patent is not impaired Beerbo has the following account titles available in its general ledger: o Cash o Supplies o Goodwill o Accumulated Depreciation o Depreciation Expense O Amortization Expense o Loss on Impairment Assume Beerbo has a December 31 fiscal year-end. Input dollar amounts with commas, rounded to the nearest dollar. Use appropriate account titles. DR. CR. .. ..................5