Question: On December 3 1 , 2 0 2 0 , Ayayai Corporation paid $ 5 5 6 1 0 0 0 to acquire Swifty Company

On December 31,2020, Ayayai Corporation paid $5561000 to acquire Swifty Company and recorded $1641000 of goodwill as a result of the purchase. On December 31,2022, Ayayai determines that the fair value of the Swifty division is $6511000 and the carrying amount of Swifty's net assets on that date is $6211000(the carrying value and the fair value of identifiable net assets are the same). What amount of loss on impairment of goodwill should Ayayai record at December 31,2022?
$0.
$300000.
$1341000.
$1641000.
On December 3 1 , 2 0 2 0 , Ayayai Corporation

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