I answered part A and it is correct, I need help with part B

Stockholders of Novak Company, Monty Company, and Martinez Company are considering alternative arrangements for a business combination. Balance sheets and the fair values of each company's assets on October 1, 2024, were as follows: Novak Company shares have a fair value of $50. A fair (market) price is not available for shares of the other companies because they are closely held. Fair values of liabilities equal book values. Prepare a balance sheet for the business combination. Assume the following: Novak Company acquires all the assets and assumes all the liabilities of Monty and Martinez Companies by issuing in exchange 139,800 shares of its common stock to Monty Company and 39,610 shares of its common stock to Martinez Company. (List assets in order of liquidity. Enter negative account halance with negative sign nreceding the number e.q. -5.125 or narentheses e.. (5.125).) Assume, further, that the acquisition was consummated on October 1, 2024, as described above. However, by the end of 2025 , Novak was concerned that the fair values of one or both of the acquired units had deteriorated. To test for impairment, Novak decided to measure goodwill impairment using the present value of future cash flows to estimate the fair value of the reporting units (Monty and Martinez). Novak accumulated the following data: *Identifiable Net Assets do not include goodwill. Prepare the journal entry, if needed, to record goodwill impairment at December 31, 2025. Use FASB's simplified approach to test for goodwill impairment (assume that the qualitative test is satisfied or bypassed). (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List debit entry before credit entry.) Attempts: 0 of 2 used