need both a and b please

Alfonso Inc. acquired 100 percent of the voting shares of BelAire Company on January 1,2020 . In exchange, Alfonso paid $326,750 in cash and issued 100,000 shares of its own $1 par value common stock. On this date, Alfonso's stock had a fair value of $15 per share. The combination is a statutory merger with BelAire subsequently dissolved as a legal corporation. BelAire's assets and liabilities are assigned to a new reporting unit. The following shows fair values for the BelAire reporting unit for January 1, 2020 along with respective carrying amounts on December 31, 2021. Note: Parentheses indicate a credit balance. a. Prepare Alfonso's journal entry to record the assets acquired and the liabilities assumed in the BelAire merger on January 1,2020. Note: Enter cash paid and cash received as two separate amounts. b. On December 31,2021 , Alfonso opts to forgo any goodwill impairment qualitative assessment and estimates that the total fair value of the entire BelAire reporting unit is $1,735,000. What amount of goodwill impairment, if any, should Alfonso recognize on its 2021 income statement