Based on part $($a$),$ assume now that Bridgeport is a public entity and tested its goodwill for impairment on December $31,2024.$

The cash$-$generating unit's values $($including goodwill$)$ are as follows:

Determine if there is any impairment and prepare any necessary entry on December $31,2024.($Credit account titles are

automatically indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No entry" for the account titles

and enter $0$ for the amounts. List debit entry before credit entry.$)$