On May 31, 2019, PT. ADS paid Rp3,400,000 to acquire all of the ordinary shares of PT HMN, which became a division of PT. ADS. PT HMN reported the following statement of financial position at the time of the acquisition: Non-current assets Rp 2,700,000 Equity Rp 2,500,000 Current assets 900,000 Non-current liabilities 500,000 Current liabilities 600,000 Total assets Rp 3,600,000 Total equity and liabilities Rp 3,600,000 It was determined at the date of the purchase that the fair value of the identifiable net assets of PT HMN was Rp 2,800,000. At December 31, 2019, PT HMN reports the following statement of financial position information: Current assets Rp 800,000 Non-current assets (including goodwill recognized in purchase) 2,400,000 Current liabilities (700,000) Non-current liabilities (500,000) Net assets Rp 2,000,000 It is determined that the recoverable amount value of the HMN division is Rp2,100,000. Instructions (a) Compute the amount of goodwill recognized, if any, on May 31, 2019. (b) Determine the impairment loss, if any, to be recorded on December 31, 2019. (c) Assume that the recoverable amount of the Halal division is Rp 1,800,000 instead of Rp 2,100,000. Prepare the journal entry to record the impairment loss, if any, on December 31, 2019.