The following table summarizes the assets of the Rocker Division (a separate cash-generating unit) at December 31, Year 5, prior to testing goodwill for impairment. Property, Plant, and Equipment and Other Intangibles are amortized on a straight-line basis over an average useful life of 12 years and 5 years, respectively. Management has estimated the present value of future cash flows from operating the Rocker Division to be $1,560. No fair market value is available.

Carrying amount, 12/31/Y4	$ 1,000.00	$ 1,500.00	$ 500.00	$ 3,000.00
Amortization Expense, Year 5	$ -	$ (125.00)	$ (100.00)	$ (225.00)
Subtotal	$ 1,000.00	$ 1,375.00	$ 400.00	$ 2,775.00
Impairment loss/recovery
Carrying amount, 12/31/Y5

Required:

Complete the following table to determine the carrying amounts at 12/31/Y'5 for the assets of the Rocker Division.