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The fair values of assets and liabilities held by three reporting units and other Information related to the reporting units owned by Prover Company are as follows: Cash & Receivables Inventory Land Buildings Equipment Accounts Payable Fair Value of Reporting Unit Carrying Value of Investment Goodwill Included in Carrying Value Reporting Unit $ 36,00 $ 96,200 $ 24, 200 72,600 121,000 48,400 24,200 36,609 12,400 124, 229 186,00 99, 200 173,600 111,600 62,00 49,600 74,400 12,400 496,09 545, 602 328,600 520,809 620,000 359,609 86,809 68,600 49,689 Required: a. Determine the amount, if any, that Prover should report as a goodwill Impairment for the current period. b. Determine the amount of goodwill that Prover should report in its current financial statements