Using excel can someone please help me with my homework.

Beverly Ltd has a business operation that represents a separate cash-generating unit. On 30 June 2024, the carrying amounts of the assets of the cash-generating unit, valued pursuant to the cost model, are provided as follows: Assets: $ Land 200,000 Buildings 180,000 Less: accumulated depreciation (50,000) Motor vehicles 90,000 Less: accumulated depreciation (20,000) Goodwill 5,000 cash 15,000 Account receivables 27,650 Inventory 18,950 The directors of Beverly Ltd estimate that, on 30 June 2024, the fair value less costs to sell of the cash-generating unit amounts to $450,000, while the value in use is $436,000. The receivables are regarded as collectable and inventory is recorded at lower of cost and net realisable value. The land has a fair wvalue less costs to sell of $196,000. Required: i. Determine how Beverly Ltd should account for the results of the impairment test on 30 June 2024. Provide explanations to support your answer where necessary. ii. If the land has a fair value less costs to sell of $192,000, how will your answer be different from (i) above? Support your answer with references made to AASB136. ( iii. Explain how professional judgement is applied when accounting for impairment of assets