Question 21 (10 points) Listen Asset Impairment Roi Inc. is a private corporation following ASPE On Jan 2, 2020, they purchased a limited life licence for $57,000 This licence has a 10 year life, and is not renewable. Straight-line amortization will be used. At December 31, 2022, Roi estimates that the undiscounted net cash flows of this license is $48,000 and the value is use (discounted net future cash flows) of this licence is $39,000 The fair value of license at 12/31/22 is 42,000 and the selling cost is $2,000 Prepare any necessary impairment journal entries. Paragraph