b) Provide two recent examples from the real world for companies that made the goodwill impairment test and reported impairment charges (Excluding CVS Health Corporation & Coca-Cola Company). Your answer must be in a tabular format, and cover all the following points: Example 1 Example 2 Name of the company The year - The amount and details of these impairment charges as mentioned in the annual report - The URL(Internet address) of the annual report - The page number(s) in the annual report. The specific underlying business reasons that required these companies to record the goodwill impairment charges. (Answers not provided in a tabular format will be disregarded and any examples given dated before the year 2000 will not be considered. (18 marks)