Roads Construction & Paving expanded its business by purchasing Alcott Maintenance, a division that provides road maintenance services. The division was purchased three years ago for $3,200,000 and has been identified as a reporting unit. The net assets for the division including goodwill are as follows: Cash Accounts Receivables Inventory Property, Plant & Equipment Goodwill Accounts Payable Unearned Revenue Net assets, at carrying amounts $250,000 300,000 825,000 950,000 1,250,000 (125,000 ) (75,000) $3,375,000 The fair value of the Alcott Maintenance Division reporting unit as a whole is estimated to be $3,600,000. Management determines that the unit's value in use is $3,700,000. Prepare any appropriate journal entries for goodwill impairment assuming that Road Construction & Paving is reporting under ASPE. (If no entry is required, select "No Entry" for the account titles and enter o for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit