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: 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 C $ 26,000 $ 69,500 $ 17,500 52,500 87,500 35,000 17,500 26,600 9,100 91,000 136,500 72,800 127,400 81,900 45,500 36,400 54,600 9,100 364,000 400,400 241,200 382,300 459,100 264,000 63,700 53,000 36,400 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. Complete this question by entering your answers in the tabs below. Required A Required B Determine the amount, if any, that Prover should report as a goodwill impairment for the current period. Goodwill impairment 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: 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 C $ 26,000 $ 69,500 $ 17,500 52,500 87,500 35,000 17,500 26,600 9,100 91,000 136,500 72,800 127,400 81,900 45,500 36,400 54,600 9,100 364,000 400,400 241,200 382,300 459,100 264,000 63,700 53,000 36,400 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. Complete this question by entering your answers in the tabs below. Required A Required B Determine the amount of goodwill that Prover should report in its current financial statements. Amount of goodwill