Sandhill Corp. purchased. Wildhorse Co.4 years ago and at that time recorded goodwill of $659,200. The Wildhorse Division's net identifable assets, including goodwill, have a cartying amount of $1,422,900. The fair value of the division is estimatod to be 51,632000 (a) Prepare an entry to record impairmyent of the goodwilt if necessary. (b) Repeat instruction (a) assuming that the fair value of the division is estimated to be 51,407,750. Prepare the joumal entry necessary to record the appropriate transaction. fCredit ocount titier are gutomatically Indereed whien the amaunt is entered, Do not indent manualiy. If no entry is required, select Wo Entry for the occoung titles and enter of for the aricunts. List all debir entries before credit entries)