Presented below is net asset information related to the CoronaBirus Division (CBD) of Beerbo, Inc. Assets o Cash ..............$ 50,000,000 o Accounts receivable..................$200,000,000 o Property, plant, and equipment (net)..........$2,600,000,000 o Goodwill.. ................. $200,000,000 Liabilities o Notes payable..... .....$2,700,000,000 Management estimated the CBD's future net cash flows to be $400 million. Management has also received an offer to sell the CBD for $335 million (deemed an appropriate fair value). All identifiable assets' and liabilities' book and fair value amounts are the same. Beerbo has the following account titles available in its general ledger: o Cash o Supplies o Goodwill o Accumulated Depreciation o Depreciation Expense o Amortization Expense o Loss on Impairment Assume Beerbo has a December 31 fiscal year-end. Input dollar amounts with commas, rounded to the nearest dollar.Use appropriate account titles. Is the goodwill associated CBD impaired? (Input "yes" or "no") What journal entry should Beerbo record related to the impairment? (Input zero in all fields if goodwill is not impaired) DR. ................$ CR. ................$