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The fair values of assets and liabilities held by three reporting units and other information related to the reporting units owned by Prover Company are as follows: Reporting Unit $ 32,000 $ 85,400 $ 21,400 42,800 10,800 Cash & Receivables Inventory Land 64, 200 21,400 108,000 151,200 43,200 432,000 453,600 75,600 107,000 32,200 162,000 97,200 64,800 475, 200 540,000 56,200 Buildings Equipment Accounts Payable Fair Value of Reporting Unit Carrying Value of Investment Goodwill Included in Carrying Value 86,400 54,000 10,800 286, 200 313,200 43,200 Required: a. Determine the amount, if any, that Prover should report as a goodwill impairment for the current period. b. Determine the amount of goodwill that Prover should report in its current financial statements. Complete this question by entering your answers in the tabs below. Required B Required A Determine the amount of goodwill that Prover should report in its current financial statements. Amount of goodwill