Daleran Company acquired BonJoy Industries by paying $22 million. At the acquisiton date the following data is available: (Click the icon to view the data.) At the acquisiton date BonJoy's current assets had a current market value of $13 million, long-term assets had a current market value of only $14 million, and liabilities had a market value of $26 million. Read the requirements. BonJoy Industries Assets Liabilities and Equity Current assets $ 13 Total liabilities..... $ 26 19 6 Long-term assets Stockholders' equity. $ 32 $ 32 Requirement 1. Compute the cost of goodwill purchased by Daleran Company. (Enter amounts in millions.) Cost of goodwill purchased: Less: Cost of goodwill Millions Requirement 2. Journalize Daleran's purchase of BonJoy Industries. (Record debits first, then credits. Exclude explanations from any journal entries. Enter amounts in millions as provided to you in the problem statement.) Journal Entry Accounts Debit Credit Millions Requirement 3. Explain how Daleran will account for goodwill. Each year, Daleran will determine whether the goodwill that Daleran purchased has been impaired in value. If the goodwill's value has not been impaired, If the goodwill's value has been impaired,