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ro. In 2016, Amex Corporation acquired Ceredian Inc. for $426 million, of which 566 million was allocated to goodwill. At the end of 2018, management has provided the tollowing information for a required goodwill impairment test: $338 million Fair value of Ceredian's net assets (excluding goodwill) 314 million Book value of Ceredian's net assets (including goodwill) 370 million Fair value of Ceredian, Inc. Required: 1. Determine the amount of the goodwill impairment loss using step 1 and step 2 of the impairment test. 336-314 2. What is the journal entry to book impairment loss? 0