13 4 points Black Ltd had a cash generating unit (CGU) with the following carrying amounts at 30 June 20X1. $ Equipment 35,000 Accumulated Depreciation (15,000) Patent 8.000 Inventory 1,000 Accounts Receivable 900 Goodwill 400 All of the Accounts Receivable were regarded as collectible, and the Inventory was measured according to AASB 102 Inventories. The Patent had a fair value less costs of disposal of $7593. At 30 June 20X1, Black Ltd undertook impairment testing in accordance with AASB 136, and determined the Recoverable Amount of the CGU to be $25992 Required: Write in the box below the amount of any Impairment Loss that would be allocated to the Equipment at 30 June 20X1 in accordance with the requirements of AASB 136. Do not write any dollar signs or spaces in your answer. Type your answer... 13 4 points Black Ltd had a cash generating unit (CGU) with the following carrying amounts at 30 June 20X1. $ Equipment 35,000 Accumulated Depreciation (15,000) Patent 8.000 Inventory 1,000 Accounts Receivable 900 Goodwill 400 All of the Accounts Receivable were regarded as collectible, and the Inventory was measured according to AASB 102 Inventories. The Patent had a fair value less costs of disposal of $7593. At 30 June 20X1, Black Ltd undertook impairment testing in accordance with AASB 136, and determined the Recoverable Amount of the CGU to be $25992 Required: Write in the box below the amount of any Impairment Loss that would be allocated to the Equipment at 30 June 20X1 in accordance with the requirements of AASB 136. Do not write any dollar signs or spaces in your answer. Type your