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Presented below is the net assets information related to Qameh Division of Mario Bakery on December 31, 2020. Book Value Fair Value Cash $50,000 $50,000 Receivables 40,000 30,000 Merchandise Inventory 60,000 60,000 Land 250,000 320,000 Equipment (net) 25,000 17,000 Patent 25,000 25,000 Goodwill 270,000 X Payables 40,000 40,000 Mortgage payables 135,000 150,000 Bonds payable 155,000 138,000 It is determined that the fair value of Qameh Division is $300,000 The journal entry to record the impaiment of goodwill at December 31, 2020 is