Impairment of a CGU   LO5 Bow Ltd reported the following assets in its statement of financial position at 30 June 2019. Plant $ 800 000 Accumulated depreciation (240 000) Land 300 000 Patent 240 000 Office equipment 620 000 Accumulated depreciation (340 000) Inventories 220 000 Cash and cash equivalents 180 000 $1 780 000 The recoverable amount of the entity was calculated to be $1 660 000. The fair value less costs of disposal of the land was $280 913. Required Prepare the journal entry for any impairment loss at 30 June 2019.