Assume that ayisiyiniwiwinak Corp. paid $24 million to purchase 10-Trees Inc. Below is a summary of the balance sheet of 10-Trees Inc. at the time of the ayisiyiniwiwinak Corp. acquisition (amounts are given in million $). 10-Tree Inc.'s non-current assets had a fair value of only $32 at that time. Assets Current assets Non-current assets 14 34 48 Total assets Liabilities Current liabilities 10 Non-current liabilities 24 Total liabilities 34 Shareholders' equity Common shares Retained earnings Total shareholders' equity Total liabilities and shareholders' equity 8 14 48 Blank #1: What is the goodwill resulting from this transaction? Enter your response as a plain number (no $-signs or decimals). Blank #2: Assume that after a year, ayisiyiniwiwinak Corp. recognized a goodwill impairment loss of $1 million. On which financial statement is the impairment loss recorded? (Hint: This relates to the debit account of the journal record of the impairment loss recognition) Blank #1 Blank #2