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come and student and along the WOUD UO ALJAHTELA AUSTRAL Total: 8 marks Question 7 At 30 June 2016, Master Lid was concerned that the assets of its manufacturing division were impaired. The division is considered to be a cash generating unit. The carrying amounts of the assets of this division on this date were as follows: enolaivorq Cash (olds 14 000 mol easel Receivables (net) axowo eub inemysg 26 000 91 /BunnA Inventory 58 000 boneybe ni Equipment Instigwas 170 000 betamile Accumulated depreciation - equipment (30 000) belomiles Building 300 000 mel sasel Accumulated depreciation - building (120 000) elnaisUO Goodwill Besol eill mi 13 000 crat.0 Master Ltd calculated the recoverable amount of the division to be $400 000. insee19 The fair value less costs of disposal of the building was $172 000. s to aulev frozen Required: Prepare the journal entry for Master Ltd at 30 June 2016 for the impairment of the assets. (8 marks) boiluper (ahsm A) bid vellW lot sluberloe sasal's 615q919 (B