23. Mam Ltd acquired Bo Ltd on 1 July 2022 for $7000000 in cash. At that date. Bo Ltd's net identifiable assets had a fair value of $5800000. The fair value of the net identifiable assets of Bo Ltd are determined as follows: At the end of the reporting period of 30 June 2023, the management of Mam Ltd determines that the recoverable amount of the cashgenerating unit, which is considered to be Bo Ltd, totals $6200000. The carrying amount of the net identifiable assets of Bo Ltd, which excludes goodwill, has not changed since acquisition and is $5800000. (a) Prepare the journal entry to account for any impairment of goodwill. (b) Assume instead that at the end of the reporting period the management of Mam Ltd determines that the recoverable amount of the cash-generating unit, which is considered to be Mam Lid, totals $4800000. Prepare the joumal entry to account for the impairment