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On 1/1/2019 Company A acquired the net assets of Company B price 360000 JD, the fair value of net assets of company B is 322500

On 1/1/2019 Company A acquired the net assets of Company B price 360000 JD, the fair value of net assets of company B is 322500 JD. On 1/1/2020 the fair value of unit is 370000 JD carrying value of net assets (exciuding goodwill) 360000 JD fair net assets 352500 JD. Compute impairment loss

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