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On 1/1/2019 Company A acquired the net assets of Company B for a price of 715000 JD, the fair value of net assets of company

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On 1/1/2019 Company A acquired the net assets of Company B for a price of 715000 JD, the fair value of net assets of company B is 645000 JD. On 1/1/2020 the fair value of unit is 740000 JD carrying value of net assets (excluding goodwill) 720000 JD fair value of net assets 705000 JD. Compute impairment loss

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