Bramble Corporation purchased Marin Company $3$ years ago and at that time recorded goodwill of $$300,000.$ The Marin Division's net

assets, including the goodwill, have a carrying amount of $$670,000.$ The fair value of the division is estimated to be $$608,000.$

Prepare Bramble' journal entry, if necessary, to record impairment of the goodwill. $($Credit account titles are automatically indented when

amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. List debit

entry before credit entry.$)$