Specfically Need Help with A3

Crane-Line Inc. (CLI) is a manufacturer that produces parts for residential telephones. Recent indications are that the market for this product is likely to continue to decline significantly and CLI is testing equipment used in the production process for impairment based on a cash-generating unit of tools and dies, specialized equipment, and general equipment with the following carrying amounts (in thousands): The tools and dies and specialized equipment cannot be used elsewhere and have no resale value, while the general equipment could be sold today for $12,500. CLI plans to continue producing the parts for two more years to fill a commitment to its customer. Net. future cash flows from the next two years' production of parts and the disposal of equipment are estimated to be $27.250, with present value of the cash flows of $20,750. Calculate the impairment loss assuming that CLI follows IFRS and uses the rational entity model. (Enter amounts in thousands.) Impairment loss eTextbook and Media List of Accounts If an impairment loss is indicated, how would it be allocated to assets in the CGU? (Enter amounts in thousands. Do not round intermediate calculations. Round final answers to 0 decimal places, e.g. 5.125.) Provide the related journal entry. (Credit account titles are automatically indented when amount is entered, Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries. Do not round intermediate calculations. Round final answers to 0 decimal places, e.g. 5,125. Enter amounts in thousands.)