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Q2.1 5 Points On 30 June 2021, the carrying amounts of the assets of a CGU are as follows: Assets Cash Accounts Receivable Allowance for doubtful debts Inventories Machinery Accumulated depreciation - machinery Building Accumulated depreciation - building Goodwill $10,000 $30,000 ($5,000) $50,000 $200,000 (S80 $400,000 ($120,000) $25,000 Additional information on 30 June 2021 The recoverable amount of the unit is assessed to be $460,000 The receivables are considered to be collectable, except those considered doubtful. The fair value of building is $265,000 Required: Prepare all necessary journal entries to record the impairment loss of the CGU for the year ended 30 June 2021.Ignore any tax effect