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 $22 at that time. Assets Current assets Non-current assets Total assets Liabilities Current liabilities Non-current liabilities Total liabilities Shareholders' equity Common shares Retained earnings Total shareholders' equity Total liabilities and shareholders' equity 12 35 47 8 17 25 5 72 17 22 47 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?