On May 28, 2024. Pesky Corporation acquired all of the outstanding common stock of Harman, Incorporated, for $570 million. The fair value of Harman's identifiable tangible and intangible assets totaled $617 million, and the fair value of liabilites assumed by Pesky was 5163 million. Pesky performed a goodwill impairment test at the end of its fiscal year ended December 31, 2024. Management has provided the following information. Required: 1. Determine the amount of goodwill that resulted from the Harman acquisition 2. Determine the amount of goodwill impairment loss that Pesicy should recognize at the end of 2024 , if any 3. If an impairment loss is required, prepare the journal entry to record the loss. Complete this question by entering your answers in the tabs below. 1. Determine the arnount of goodwill that resulted from the Harman acquisition. 2. Determine the amount of poodwill impalument loss that Pesky should recognize at the end of 2024, if amy Note: Epter your answers in millonw (1.6y,10,000,000 should be entered as 10). Complete this question by entering your answers in the tabs below. If an impairment loss is required, prepare the journal entry to record the loss. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in milions (L.e., 10,000,000 should be entered as 10). Journal entry worksheet If an impairment loss is required, prepare the journal entry to record the loss. Nole: Enter debits before credits