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In 2018 a company acquired Ape Corp. for $363,000 when the fair value of Links net assets were $329,000. At the end of 2021, the

In 2018 a company acquired Ape Corp. for $363,000 when the fair value of Links net assets were $329,000. At the end of 2021, the companys required goodwill impairment test revealed the following:

Fair value of Ape, Corp. $222,000 Book value of Apes net assets (including goodwill) 233,000

What is the debit balance in the Goodwill account after any impairment loss is recorded?

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