Whispering Winds Corporation purchased Shamrock Company 3 years ago and at that time recorded goodwill of $360,000. The Shamrock Divisions net assets, including the goodwill, have a carrying amount of $720,000. The fair value of the division is estimated to be $940,000. Prepare Whispering Windss' journal entry, if necessary, to record impairment of the goodwill. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)