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The directors had applied the impairment test for goodwill annually and determined that a write-down of $3,090 is required for consolidation purposes at 30 June 2020 (write-down of goodwill in Banana Ltd is $440 and write-down of goodwill in Cherry Ltd is $2,650) with the same amounts deemed to be attribitable for the prior period. All debentures (including the debenture from Cherry Ltd to Banana Ltd) is due 30 June 2030. Question 5, Part A: CR 2 DR 3 Goodwill writedown 4 Accumulated imparment loss - Goodwill 5 Retained earnings - 30 June 2019 6. Accumulated imparment loss - Goodwill u 7 Retained earnings - 30 June 2020 8 Debentures es 9 Debentures (Asset) 10 Debentures (Liabilities) 11