Dalmation Ltd has one cash generating unit (CGU). At 30 June 20X1, the CGU included the following assets:

Plant	$ 410,000
Accumulated depreciation - plant	(220,000)
Land	630,000
Goodwill	33,000
Inventory	210,000
Cash	70,000

At 30 June 20X1, Dalmation Ltd determined the recoverable amount of the assets in the CGU to be $920,000. The inventory's fair value less costs of disposal is equal to its carrying amount.

Required:

Write in the box below the amount of impairment loss for the CGU that would be determined in accordance with the requirements of AASB 136: Impairment of Assets. Do not include any spaces, commas, dollar signs or decimals in your answer.

Refer to the previous question and write in the box below the journal entrie