Destin Company recently acquired several businesses and recognized goodwill in each acquisition. Destin has allocated the resulting goodwill to its three reporting units: Sand Dollar, Salty Dog, and Baytowne. Destin opts to skip the qualitative assessment and therefore performs a quantitative goodwill impairment review annually.
In its current year assessment of goodwill, Destin provides the following individual asset and liability values for each reporting unit:
The fair values for each reporting unit (including goodwill) are $510,000 for Sand Dollar, $580,000 for Salty Dog, and $560,000 for Baytowne. To date, Destin has reported no goodwill impairments.
Determine which of Destin's reporting units require both steps to test for goodwill impairment.

Sandollar - Yes

Salty Dog - Yes

Baytowne - No

Explanation:

(See attachment)

Given

Total Fair Value = $510,000 --------- Sandollar

Total Fair Value = $580,000 --------- Salty Dog

Total Fair Value = $560,000 -------- Baytowne

Calculating Carrying Value of Sandollar

Carrying Value = $181,000 + $197,000 + $138,000 + $186,600 - $44,500

Carrying Value = $658,100

Calculating Carrying Value of Salty Dog

Carrying Value = $246,00 + $234,000 + $91,500 + $206,950

Carrying Value = $778,450

Calculating Carrying Value of Baytowne

Carrying Value = $186,000 + $0 + $73,500 + $134,500

Carrying Value = $394,000

We then compare the total Fair Value with total carrying Value of each unit.

If the total Fair Value is lesser than the total carrying Value then there is potential Goodwill impairment

Else, there's no potential Goodwill impairment.

Sandollar

Is $510,000 > $658,100 No

Then Yes, there's potential goodwill impairment

Salty Dog

Is $580,000 > $778,450 No

Then Yes, there's potential goodwill impairment

Baytowne

Is $560,000 > $394,000 Yes

Then, No there's no potential goodwill impairment.

what are the sentences? so we can answer the question.

answerpublic goods;