A substitution elimination recognises consolidation goodwill of $60 000 at control date 1 January 20X2. Goodwill impairment recognised in the following year is below: Goodwill Impairment: 20X2 20X3 20X4 5,000 22,000 2,000 Required: a) Record the eliminations for goodwill and its impairment at 31 December 20X2, 20X3 and 20X4 into general journal. (6 marks) b) Record the eliminations of the goodwill and its impairment, if any, that are necessary 10 years after the control date, assuming no further impairment has been recognized. (4