Riverbed Corporation purchased Johnson Company 3 years ago and at that time recorded goodwill of $440,000. The Johnson Division's net assets, including the goodwill, have a carrying amount of $790,000. The fair value of the division is estimated to be $720,000. What is the implied value of goodwill? a. $370,000 b. $70.000 c. $440,000 d. $720,000 O e. $0, there is no impairment Clear my choice Riverbed Corporation purchased Johnson Company 3 years ago and at that time recorded goodwill a $440,000. The Johnson Division's net assets, including the goodwill, have a carrying amount of $790,000. The fair value of the division is estimated to be $720,000. What is the amount of the loss o the impairment to goodwill? a. $370,000 b. $70,000 c. $440,000 d. $720,000 e. $0, there is no impairment