can you please solve the whole question with proper calculation and please do it according to the pattern we need only 2 journal enteries in each part so please do it according to it correctly. then I will definitely thumbs up

Under ASPE, determine if there is any impairment and prepare any necessary entry on December 31, 2020. (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 for the amounts. Enter amounts in millions.) Account Titles and Explanation Debit Credit Date Dec. 31, 2020 e Textbook and Media List of Accounts On December 31, 2021, it is estimated that the reporting unit's fair value has increased to $410 million. Under ASPE, prepare the journal entry, if any, to record the increase in fair value. (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 Ofor the amounts. Enter amounts in millions.) Date Account Titles and Explanation Debit Credit Dec. 31, 2021 Under IFRS, determine if there is any impairment and prepare any necessary entry on December 31, 2020. (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 for the amounts. Enter amounts in millions.) Account Titles and Explanation Debit Date Dec. 31. 2020 Credit e Textbook and Media List of Accounts On December 31, 2021. it is estimated that the cash-generating unit's fair value has increased to $410 million. Under IFRS, prepare the journal entry.if any, to record the increase in fair value. (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 tities and enter for the amounts. Enter amounts in millions.) Account Titles and Explanation Debit Credit Date Dec. 31, 2021