Required information Pritchett Company recently acquired three businesses, recognizing goodwill in each acquisition. Destin has allocated its acquired goodwill to its three reporting units: Apple, Banana, and Carrot. Pritchett provides the following information in performing the 2018 annual review for impairment: Valuation of Reporting Unit (including Goodwill) $ 525,000 I Carrying Value $300,000 Fair Value $ 320,e00 10,e00 Tangible assets Trademark Licenses Liabilities Apple 20,000 85,000 20,000 130,e00 $ 250,000 ,eee 18,eee 140,000 S 120,000 90,000 20,000 Goodwill Tangible assets Trademark Licenses Goodwill Tangible assets Unpatented technology Customer list Goodwill $ 450,000 $ 400,000 50,000 18,000 Banana $ 215,000 $ 120,000 50,000 45,000 Carrot 35,000 75,000 hich of Pritchett's reporting units require both steps to test for goodwill impairment