Problem $3-17($Algo$)($LO $3-6)$

Apollo Company, a consolidated enterprise, conducted an impairment review for each of its reporting units. In its qualitative

assessment, one particular reporting unit, Stande, emerged as a candidate for possible goodwill impairment. Stande had recognized

net assets with carrying amounts totaling $$1,316,$ including goodwill of $$795.$ Stande's reporting unit fair value is assessed at $$1,291$ and

includes two internally developed unrecognized intangible assets $($a patent and a royalty agreement with fair values of $$273$ and $$133,$

respectively$).$ The following table summarizes current financial information for the Stande reporting unit:

Required:

a$.$ Determine the amount of any goodwill impairment for Apollo's Stande reporting unit.

b$.$ After recognition of any goodwill impairment loss, what are the reported carrying amounts for the following assets of Apollo's

reporting unit Stande?