The purpose of the Dhilton Division (also identifed as a reporting unit or cash-generating unit) is to develop a nuclearpowered aircraft. If successful, traveliing delays that are associated with refuelling could be greatly reduced, and operational efficiency would increase significantly. To date, management has not had much success and is deciding whe ther a writedown of goodwill is appropriate at this time. Management has prepared the following estimates for the reporting unit or cash-generating unit. 1. Undiscounted future net cash nows are approximately $417 milion. 2. Future value in use is approvimately $476 miltion 3. 5 ate of the unit would yleld $356 million and selline costs would toral $3 milion. Under ASPE, determine if there is any impairment and prepare any necessary entry on December 31, 2023. (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 O for the amounts. List debit entry before credit entry. ENTER AMOUNTS IN MILLIONS.)