$($a$)$ A large part of this Goodwill balance is the result of their acquisition of Cerner in their reporting year ended May $31,2023.$ Using Note $2$ from their annual report, show the journal entry $($arrows aren$$t required$)$ that would have resulted from this acquisition of Cerner.$$ Keep in mind that the total cash paid to acquire Cerner was $$28,225.$

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$($b$)$ Assume that Oracle has no acquisitions or divestitures during the year ended May $31,2024($that is$,$ in the next reporting period$)$ and the ending balance at that date is $$59,247.$ What journal entry would Oracle need to record before preparing their financial statements as of May $31,2024?$