Ailonsa Inc acquired 100 percent of the voting shares of BelAire Company on January 1, 2020. In exchange, Alfonso paid $241,000 in cash and issued 100,000 shares of its own $1 par value common stock. On this date, Alfonso's stock had a fair value of $15 per 5 thare The combination is a statutory merger with BelAire subsequently dissolved as a legal corporation. BelAire's assets and liabilities are assigned to a new reporting unit: The following shows fair values for the BelAire reporting unit for January 1,2020 along with respective carrylng amounts on December 31. 2021. Note: Porentieses indicate a credit balance. a. Prepare Alfonso's joumal entry to record the assets acquired and the liablities assumed in the BelAire merger on January 1,2020. Note: Enter cash paid and cash recelved as two separate amounts. b. On December 31, 2021, Alfonso opts to forgo any goodwill impairment qualitative assessment and estimates that the total fair value of the entire BelAlre reporting unit is $1,650,000. What amount of goodwill impairment, if any, should Alfonso recognize on its 2021 incomestatement? Complete this question by entering your answers in the tabs below. On December 31, 2021. Alfonso opts to forgo any goodwill impairment qualitative assessment and estimates that the total fair on its 2021 income statement