The fair values of assets and liabilities held by three reporting units and other information related to the reporting units owned by Prover Company are as follows:

Required: a. Determine the amount, if any, that Prover should report as a goodwill impairment for the current period.

b. Determine the amount of goodwill that Prover should report in its current financial statements.

Cash & Receivables Inventory Land Buildings Equipment Accounts Payable Fair Value of Reporting Unit Carrying Value of Investment Goodwill Included in Carrying Value Reporting Unit A B $ 33,000 $ 88,100 $ 22,100 66,300 110,500 44,200 22,100 33,300 11,200 112,000 168,000 89,600 156, 800 100,800 56,000 44,800 67,200 11,200 448,000 492,800 296,800 470, 400 560,000 324,800 78,400 59,300 44,800