Clavula Ltd has a printing process comprising four separate but highly interdependent assets. The printing machinery has a combined carrying amount of $1 000 000, made up as follows: Machinery Office Equipment Plant Building $ 100 000 $ 200 000 $ 300 000 $ 400 000 $1 000 000 After considering various issues it was determined that the value in use of the cash-generating unit, which is calculated at its present value, amounted to $800 000. Alternatively, the current fair value less costs of disposal of the entire unit is $750 000. (a) Determine the recoverable amount of the cash-generating unit. (b) Determine if there is any impairment loss. (c) Provide the journal entry to record the impairment loss.