Hi, I have a question about Goodwill impairment. Company A acquired Company B on 1/7/2013 and goodwill was recored $175,640 On 30/ 6/2018, A does a...

Hi,

I have a question about Goodwill impairment.

Company A acquired Company B on 1/7/2013 and goodwill was recored $175,640

On 30/ 6/2018, A does a consolidation. At the time, the recoverable amount of goodwill as at 30 June 2018 was determined to be $75,000. As at 30 June 2017, goodwill has been impaired for $10,000. Prior to 30 June 2017, no impairment loss was recorded because the carrying amount of goodwill was lower than its recoverable amount. 

Can you help me answer with the journal entry and the value of goodwill?

Thanks.