Sheffield 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 $877,000, are listed below. Assume that Pritt's reporting unit is also a cash-generating under IFRS. determines that the unit's value in use is $2,208,000 and that the company would incur direct costs of $53,000 if the unit were s Provide the related journal entries, if any, under both ASPE and IFRS, and calculate the net carrying amount for goodwill under ASPE and under IFRS. (Credit account titles are automatically indented when the amount Is entered. Do not Indent manually. If no entry is required, select "No entry" for the account titles and enter 0 for the amounts. L/st all debit ontrlan was