Sheridan Corporation acquired End-of-the-World Products on January 1, 2017 for $5650000, and recorded goodwill of $1250000 as a result of that purchase. At December 31, 2018, the End-of- the World Products Division had a fair value of $5690000. The net identifiable assets of the Division (excluding goodwill had a fair value of $4985000 at that time. What amount of loss on impairment of goodwill should Sheridan record in 2018? 30 3545000 $415000 $960000