please explain

10. On September 1, 2017, Sheffield Corporation acquired Aumont Enterprises for a cash payment of $1,050,000. At the time of purchase, Aumont's balance sheet showed assets of $580,000, liabilities of $285,000, and owners' equity of $295,000. The fair value of Aumont's assets is estimated to be $1,000,000. Compute the amount of goodwill acquired by Sheffield. 11. Martinez Corporation owns a patent that has a carrying amount of $300,000. Martinez expects future net cash flows from this patent to total $250,000. The fair value of the patent is $230,000. Prepare Martinez's journal entry to record the loss on impairment (if necessary). 12. Bridgeport Corporation purchased Johnson Company 3 years ago and that time recorded goodwill of $310,000. The Johnson Division's net assets, including the goodwill, have a carrying amount of $620,000. The fair value of the division is estimated to be $830,000. Prepare Bridgeport journal entry to record impairment of the goodwill (if necessary)