Assume that Blue Spruce is a private entity and tested its godwll for imparmene n ee$4$determined that the$($including goodwill$)$ gunit's carrying amount $($inckuding good$)$ $OGBlue Spruce applies ASPE.Determine if there is any impairment and grepare aentry is requlred., select $"$No entryfor the account titles ond enter O for the omontsCredlt account tltles ore outoted enDateDec. $31,202457,000.$Acoount Titles and Explanation