carrying amounts of the division's assets at December $31,2023,$ are as follows:

Land

Building

Equipment

Vehicles

$$25,000$

$50,000$

$30,000$

$15,000$

$$120,000$

The lawn maintenance division has been assessed for impairment and it is determined that the division's value in use is $$108,000,$ fair value less costs to sell is $$75,000,$ and undiscounted future net cash flows are $$144,000.$ Assume that Green Thumb prepares financial statements under ASPE instead, and that the lawn maintenance division is an asset group. Determine if the asset group is impaired and prepare the journal entry, if any, to record the impairment at December $31,2023,$ assuming that none of the individual assets in the division has a determinable recoverable amount.Assume that Green Thumb prepares financial statements under ASPE instead, and that the lawn maintenance division is an asset group. Determine if the asset group is impaired and prepare the journal entry, if any, to record the impairment at December $31,2023,$ assuming that none of the individual assets in the division has a determinable recoverable amount. $($Credit account