Q 38-40 Please help me with these multiple choice asap !! i will greatly appreciate it !!

380 40 At December 31, 2021 the carrying value of Goodwill in the accounts of Y Ltd is $1.500,000 The recoverable amount is estimated to be $1,200,000 at the same date. Which of the following statements is true for 2021? Select one. O a. There is a gain on non-impairment of $300,000 b. There is an impairment loss of $300,000 C. There is an impairment loss of $1,500,000 Od. There is no journal entry be made Notes Unsure 39 AD When a company prepares a bond indenture, certain provisions of the bonds are included. Which of the following is (are) not specified in the indenture? Select one O a Cash to be received at the issue date O b. Maturity date. O Dates of interest payments d. Rate of interest to be paid. Notes Unsure 40 of 40 Dividends in arrears on cumulative preferred shares are Select one O a recorded as a current liability b. recorded as either a current lability or non-current liability depending on when they were first in arrears c. reported only in the notes to the financial statements d. not possible under FRS Note Unsure