On May 28. 2024, Pesky Corporation acquired all of the outstanding common stock of Harman, Incorporated, for $570 million. The fain value of Harman's identifiable tangible and intangible assets totaled $617 million, and the fair value of llabilities assumed by Pesky was $163 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. Retermine the amount of goodwill that resulted from the Harman acquisition. 2. Determine the amount of goodwill impairment loss that Pesky should recognize at the end of 2024 , if any. 3. If an impaitment loss is required, prepare the joumal entry to record the loss. Complete this question by entering your answers in the tabs below. 1. Determine the amount of goodwill that resulted from the Harman acquisition. 2. Determine the amount of goodwill impairment loss that Pesky should recognize at the end of 2024 , if any. Note: Enter your answers in millions ( 1.e,10,000,000 should be entered as 10). 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 fournal entry required" in the first account field. Enter your answers in millions ( 1. 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. Note: Enter debits before credits