I do not know what is the answer for part b and c

On January 1, 20x1, Porta Corporation purchased Swick Company's net assets and assigned goodwill of $82,400 to Reporting Division K. The following assets and liabilities are assigned to Reporting Division K on the acquisition date: Carrying Amount Fair Value Cash $ 16,400 $ 16,400 Inventory 58,400 73,400 Equipment 194,000 214,000 Goodwill 82,400 Accounts Payable 32,400 32,400 ' Required: On December 31, 20X3, Porta must test goodwill for impairment. Determine the amount of goodwill to be reported for Division K and the amount of goodwill impairment to be recognized, if any, if Division K's fair value is determined to be a. $364,000. b. $304,000. c. $284,000. 9 Answer is complete but not entirely correct. 3; 52,4000 35 0Q 35 49.8000 $ 32.6009 15 69,8009 $ 2234,0006