14 5.55 polis On May 28, 2021. Pesky Corporation acquired all of the outstanding common stock of Harman, Inc, for $550 million. The fair value of Harman's identifiable tangible and intangible assets totaled $603 million, and the fair value of liabilities assumed by Pesky was $177 million Pesky performed a goodwill impairment test at the end of its fiscal year ended December 31, 2021 Management has provided the following information: Fair value of Harman, Ine. $530 milion Tair value of Harman' met andet (excluding good 470 million Book value of Harman's net asueta (including goodwill 546 million Required: 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 2021. If any. 3. an impairment loss is required, prepare the journal entry to record the loss Answer is complete but not entirely correct. Complete this question by entering your answers in the tabs below. Reg 1 and 2 Reg 3 Determine the amount of goodwill that resulted from the Harman acquisition and the amount of goodwill impairment loss that Pesky should recognize at the end of 2021, if any. (Negative amounts should be indicated by a minus sign. Enter your answers in millions (l.e. 10,000,000 should be entered as 10). Goodwill Goodwill impairmento $ 124 milion 3 64 milion Req3 >