please provide part a and b

Tamarisk Construction & Paving expanded its business by purchasing Alcott Maintenance, a division that provides road maintenance services. The division was purchased three years ago for $3.137,000 and has been identified as a reporting unit. The net assets for the division including goodwill are as follows: The fair value of the Alcott Maintenance Division reporting unit as a whole is estimated to be $3,029,000. Management determines that the unit's value in use is $3,136,000. Prepare any appropriate journal entries for goodwill impairment assuming that Tamarisk Construction . Paving is reporting under ASPE. (If ne entry is regulred, select "No Entry" for the account titles and enter 0 for the amounts. Credit account ties are outamatically indented when amount is entered. Do not indent manuolly List debit entry before credit entry. Prepare any appropriate journal entries for goodwill impairment assuming that Tamarisk Construction \&. Paving is reporting under IFRS. (If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. List debit entry before credit entry)