P12-9 Use the data provided in P12-8. Assume instead that Meridan Golf and Sports is a public company. The rele- vant information for the impairment test on December 31, 2019, is as follows: Future Net Carrying Cash Flows Value Amount (Undiscounted) in Use FV-Selling Costs Trade name $ 15,000 $ 11,000 $ 7,000 $ 7.500 Copyright 23,438 30,000 27,000 24,000 Cash-generating unit to which goodwill was allocated 450,000 470,000 440,000 420.000 Instructions Provide the calculations for the impairment test and any associated journal entry