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Flounder Corporation purchased Johnson Company 3 years ago and at that time recorded goodwill of $350,000. The Johnson Division's net assets, including the goodwill, have a carrying amount of $780,000. The fair value of the division is estimated to be $728,000 and the implied goodwill is $298,000. Prepare Flounder journal entry 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.) Account Titles and Explanation Debit Credit