I have the answer for Part A. I need help with part B.

Stockholders of Grouper Company, Flounder Company, and Flint Company are considering alternative arrangements for a business combination. Balance sheets and the fair values of each company's assets on October 1, 2024, were as follows: Grouper Company shares have a fair value of $52. A fair (market) price is not available for shares of the other companies because they are closely held. Fair values of liabilities equal book values. Your answer is correct. Prepare a balance sheet for the business combination. Assume the following: Grouper Company acquires all the assets and assumes all the liabilities of Flounder and Flint Companies by issuing in exchange 139,720 shares of its common stock to Flounder Company and 40,250 shares of its common stock to Flint Company. (List assets in order of liquidity. Enter negative account balance with negative sign preceding the number e.g. 5,125 or parentheses e.g. (5,125).) Assume, further, that the acquisition was consummated on October 1, 2024, as described above. However, by the end of 2025 , Grouper was concerned that the fair values of one or both of the acquired units had deteriorated. To test for impairment, Grouper decided to measure goodwill impairment using the present value of future cash flows to estimate the fair value of the reporting units (Flounder and Flint). Grouper accumulated the following data: " Identifiable Net Assets do not include goodwill. Prepare the journal entry, if needed, to record goodwill impairment at December 31, 2025. Use FASB's simplified approach to test for goodwill impairment (assume that the qualitative test is satisfied or bypassed). (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.) Stockholders of Grouper Company, Flounder Company, and Flint Company are considering alternative arrangements for a business combination. Balance sheets and the fair values of each company's assets on October 1, 2024, were as follows: Grouper Company shares have a fair value of $52. A fair (market) price is not available for shares of the other companies because they are closely held. Fair values of liabilities equal book values. Your answer is correct. Prepare a balance sheet for the business combination. Assume the following: Grouper Company acquires all the assets and assumes all the liabilities of Flounder and Flint Companies by issuing in exchange 139,720 shares of its common stock to Flounder Company and 40,250 shares of its common stock to Flint Company. (List assets in order of liquidity. Enter negative account balance with negative sign preceding the number e.g. 5,125 or parentheses e.g. (5,125).) Assume, further, that the acquisition was consummated on October 1, 2024, as described above. However, by the end of 2025 , Grouper was concerned that the fair values of one or both of the acquired units had deteriorated. To test for impairment, Grouper decided to measure goodwill impairment using the present value of future cash flows to estimate the fair value of the reporting units (Flounder and Flint). Grouper accumulated the following data: " Identifiable Net Assets do not include goodwill. Prepare the journal entry, if needed, to record goodwill impairment at December 31, 2025. Use FASB's simplified approach to test for goodwill impairment (assume that the qualitative test is satisfied or bypassed). (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.)