At the end of 2021, magilke is evaluating the results of the instructional business. due to fierce competition from online and television (e. g., the golf channel), the old master reporting unit has been losing money. its book value is now $410,000. the fair value of the old master reporting unit is $330,000. magilke has collected the following information related to the company’s intangible assets.

intangible asset expected cash flows (undiscounted) fair values
trade names $14,700 $4,900
copyrights 49,000 44,000

prepare the journal entries required, if any, to record impairments on windsor intangible assets. (assume that any amortization for 2021 has been recorded.) (credit account titles are automatically indented when amount is entered. do not indent manually. if no entry is required, select "no entry" for the account titles and enter 0 for the amounts.)

Read the overview below and complete the activities that follow.apartment complexes often look for ways to recruit new tenants and retain current tenants. although apartment complexes offer the tangible benefit of shelter to their tenants, many apartment complexes also offer additional services to tenants to encourage tenants to stay or to support the rent prices. the following scenario identifies the several service gaps of a company that runs an apartment complex as well as solutions for reducing these service gaps.concept review: customers have certain expectations about how a service should be delivered. a service gap occurs when the delivery of a service fails to meet customer expectations. there are four types of service gaps: knowledge gap, standards gap, delivery gap, and the communications gap. it is important for marketers to identify these gaps and develop strategies for minimizing them.match the example or solution to the appropriate service gap category.1. wait for repairs 5. train employees well2. understand expectations 6. incentives for tenants3. do not overpromise 7. family movie night4. empower employees 8. delayed lawn careservice gap example solutionknowledge gap standards gap delivery gap communication gap