On July $1,2023,$ Bramble Corporation purchased the net assets of Soorya Company by paying $$442,000$ cash and issuing a $$53,600$note payable to Soorya. At July $1,2023,$ the statement of financial position of Soorya was as follows:Cash$$75,000$Accounts payable$$314,500$Accounts receivable$113,000$Soorya, capital$239,000$Inventory$97,700$$$553,500$Land$50,300$Buildings $($net$)75,000$Equipment $($net$)92,900$Trademarks $($net$)49,600$$$553,500$The recorded amounts all approximate current values except for land $($worth $$61,300),$ inventory $($worth $$132,700),$ and trademarks $($worthless$).$ The receivables are shown net of an allowance for expected credit losses of $$11,000.$ The amounts for buildings, equipment, and trademarks are shown net of accumulated amortization of $$16,000,$ $$28,000,$ and $$49,000,$ respectively.Assume that Bramble is a private entity and tested its goodwill for impairment on December $31,2024.$ Management determined that the reporting unit's carrying amount $($including goodwill$)$ was $$524,000$ and that the reporting unit's fair value $($including goodwill$)$ was $$460,000.$ Determine if there is any impairment and prepare any necessary entry on December $31,2024.$ Bramble applies ASPE. $($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.$)$DateAccount Titles and ExplanationDebitCreditBased on part $($a$),$ assume now that Bramble 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:Carrying amount$$524,000$Value in use$479,000$Fair value$460,000$Disposal costs$31,000$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.$)$