Apollo Company, a consolidated enterprise, conducted an impairment review for each of its reporting units. In its qualitative

assessment, one particular reporting unit, Stande, emerged as a candidate for possible goodwill impaliment. Stande had

recognized net assets with carrying amounts totaling $$1,087,$ including goodwill of $$580.$ Stande's reporting unit falr value is

assessed at $$1,036$ and includes two internally developed unrecognized intanglble assets $($a patent and a royalty agreement

with fair values of $$242$ and $$108,$ respectively$).$ The following table summarizes current financial information for the Stande

reporting unit:

Requlred:

a$.$ Determine the amount of any goodwill impairment for Apollo's Stande reporting unit.

b$.$ After recognition of any goodwill impairment loss, what are the reported carrying amounts for the following assets of Apollo's

reporting unit Stande?