Several years ago, Blaha Company purchased Husker Company as a subsidiary. At that time, Blaha recorded goodwill of S105,000 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. Huskat (which is considered a reporting unit of Baha) has a book value (including the goodwill of $787 500. Blaho estemates that the fair value of Huskor is $710,000, of which allocates 5603,000 to Husker's identifiable assets and liabilities Required: 1. Prepare the journal entry any for Barato record the impairment of its poodwit at the end of 2018. 2. Next Level Would any additional impairment be required? 3. Assume that are so IFRS and as stated the recoverable amount of us which alfies as a cagenerating to D5706.000 Prepare the journal entry for Barato record the impament of its good the end of 2010