$!!!$### Goodwill Impairment:

XYZ Corp. acquires Company DEF for $$2,000,000.$ The fair value of identifiable net assets acquired is $$1,800,000.$ Determine if there is any goodwill impairment and calculate the impairment loss, if any.

Stock Dividends:

ABC Corp. declares a $10\%$ stock dividend when the market value of its stock is $$50$ per share. The company has $100,000$ shares outstanding. Calculate the journal entry to record the stock dividend.