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STU Inc. acquired a trademark for $200,000 on January 1st, 2023. The trademark has an indefinite useful life. Calculate: a) Annual impairment loss for the

STU Inc. acquired a trademark for $200,000 on January 1st, 2023. The trademark has an indefinite useful life. Calculate: a) Annual impairment loss for the trademark if the fair value decreased to $180,000 at the end of the year. b) Carrying amount of the trademark after impairment. c) Journal entry to record the impairment loss. d) Journal entry to record the initial acquisition of the trademark.

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