Question $21$ of $21$

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Grouper Corporation has three divisions. One division, Pritt Products, was purchased four years ago for $$2$ million and has been identified as a reporting unit. Unfortunately, it has experienced operating losses over the past three quarters and management is reviewing the reporting unit to determine whether there has been an impairment of goodwill. The carrying amounts of Pritt's net assets, including the associated goodwill of $$985,000,$ are listed below. Assume that Pritt's reporting unit is also a cash$-$generating unit under IFRS.

$\backslash$table$[[$Pritt Reporting Unit$-$Carrying Amount of Net Assets Including Goodwill,$],[$Cash$,$$$194,000$