Several years ago, Blaha Company purchased Husker Company as a subsidiary. At that time, Blaha recorded goodwill of $$104,000$ related to the purchase. Since that time, the company has not considered the goodwill to be impaired. However, at the end of $2019,$ Blaha decides to evaluate the goodwill for impairment because of technological changes in the industry. Husker $($which is considered a reporting unit of Blaha$)$ has a book value $($including the goodwill$)$ of $$780,000.$ Blaha estimates that the fair value of Husker is $$710,000,$ of which it allocates $$610,000$ to Husker$$s identifiable assets and liabilities.

Required:

$1.$ Prepare the journal entry $($if any$)$ for Blaha to record the impairment of its goodwill at the end of $2019.$

$2.$ Next Level Would any additional impairment be required?

$3.$ Assume that Blaha uses IFRS and has estimated the recoverable amount of Husker $($which qualifies as a cash$-$generating$-$unit$)$ to be $$742,000.$ Prepare the journal entry for Blaha to record the impairment of its goodwill at the end of $2019.$