Local Sweets S$.$A$.$ has two cash$-$generating units, Sweet Tooth and Candy Crush. At $31$ December $2017,$ the net assets of the two cash$-$generating units were as follows:

                                                        Sweet Tooth                      Candy Crush

Cash $\mathrm{ \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; 3}0,000\mathrm{ \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; 2}5,000$

Inventory $\mathrm{ \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; 3}5,000\mathrm{ \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; 4}0,000$

Plant $\mathrm{ \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; 1}60,000\mathrm{ \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; 1}40,000$

Accumulated depreciation

$($Plant$)\mathrm{ \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; (}60,000\mathrm{)\; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; }(70,000)$  

Land $\mathrm{ \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; 1}00,000\mathrm{ \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; 1}10,000$   

 Buildings $\mathrm{ \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; 9}0,00\mathrm{0\; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; }70,000$  

 Accumulated depreciation 

$($Buildings$\mathrm{)\; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; }(30,000)\mathrm{ \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; (}20,000)$  

 Goodwill                                         $5,000\mathrm{ \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; 7},000$  

Addition information regarding the cash$-$generating unit$$s assets is as follows:

$($a$)$ Sweet Tooth$$s land had a fair value less costs of disposal of $85000$ at $31$ December $2017.$ Candy Crush$$s land had a fair value less costs of disposal of $80000$ at $31$ December $2017.$

$($b$)$ Local Sweets S$.$A$.$s management conducted impairment testing on the company$$s assets at $31$ December $2017$ and determined that Sweet Tooth$$s recoverable amount was $240000$ and Candy Crush$$s recoverable amount was $244000.$

Required

Prepare the journal entries required at $31$ December $2017$ to account for any impairment losses