This week's case is going to analyze the recording of goodwill and the annual calculation of goodwill impairment. You can provide a hypothetical example or use data from an existing publicly traded company. Respond to the following questions: Define goodwill and how it is computed in a business combination Define goodwill impairment. Explain why and how this is computed. In addition, prepare a spreadsheet in Excel (using proper Excel formulas) that tests for impairment of goodwill. Embed copies of your Excel document into your paper This research paper requires a minimum of two scholarly references: academic journals, professional journals, and/or appropriate authoritative references such as FASB Codification System, COSO, COBIT, Audit Standards, etc. Be sure to provide specific examples throughout your paper to back up your statements All research papers are submitted in APA format for sources and citations.