Hello Ltd has two departments, each regarded as a separate CGU. The carrying amounts of the assets within each department at 30 June 2022 are as follows: Cash Accounts receivable (net) Inventories Equipment Accumulated depreciation - equipment Vehicles Accumulated depreciation - vehicles Building Accumulated depreciation - building Patent Goodwill Welcome Department 14,000 44,000 68,000 180,000 (70,000) 60,000 (20,000) 80,000 20,000 Thanks Department 20,000 22,000 82,000 160,000 (100,000) 240,000 (40,000) 20,000 Hello Ltd determined that the assets of the company may be impaired and calculated the recoverable amounts for each CGU on 30 June 2022 as: $320,000 for Welcome Department; and, $395,000 for Thanks Department. Required: Prepare the journal entries to record any impairment loss for each department at 30 June 2022. Show all calculations.