Mill Corporation acquired 100 percent ownership of Roller Company on January 1, 20X8, for $124,000. At that date, the fair value of Roller's buildings and equipment was $19,000 more than the book value. Buildings and equipment are depreciated on a 5-year basis. Although goodwill is not amortized, Mill's management concluded at December 31, 20X8, that goodwill involved in its acquisition of Roller shares had been impaired and the correct carrying value was $2,800 Trial balance data for Mill and Roller on December 31, 20X8, are as follows Mill Corporation Roller Company Item Cash Accounts Receivable Inventory Land Buildings & Equipment Investment in Roller Co. Stock Cost of Goods Sold age Expense Depreciation Expense Interest Expense Other Expenses Dividends Declared Accumulated Depreciation Accounts Payable Wages Payable Notes Payable Common Stock Retained Earnings Sales Income from Subsidiary Debit Credit Debit Credit $ 25,500 85,000 105,000 39,000 352,000 124,500 126,000 35,000 22,000 9,000 10,500 31,000 $27,000 18,000 31,000 21,000 156,000 111,000 19,000 7,000 6,000 7,000 21,500 $ 143,000 31,000 11,000 135,000 183,000 175,500 264,000 22,000 $ 38,000 10,000 7,000 91,500 58,000 38,000 182,000 $ 964,500 $964,500 $424,500 $424,500