Sunshine Ltd has a unit which is a separate Cash Generating Unit (CGU). The net assets of the Cash Generating Unit as at 30 June 2022 are as follows: Cash Inventory Goodwill Equipment Machinery Total $ 20,000 68,000 20,000 120,000 80,000 308,000 The management of Sunshine performed impairment testing at 30 June 2022 and determined the recoverable amount of the CGU to be $248,000. As a result, Sunshine recognised the impairment loss. Inventory is recorded at the lower of cost and fair value. Required 1. Determine the amount of impairment loss at 30 June 2022 (3 marks) 2. Provide the allocation of the impairment loss in the table provided (3 marks) 3. Provide the journal entry to record the impairment loss. Narration is not required. (4 marks)