220.000 One of the cash generating units of Lemon is associated with the manufacture of wine barrels. At 31 December 2019, Lemon believed, based on an analysis of economic indicators, that the assets of the unit were impaired. The carrying amounts of the assets and liabilities of the unit at 31 December 2019 were: Buildings 420.000 Accumulated Depreciation - buildings (180.000) Factory machinery Accumulated depreciation - machinery (40.000) Goodwill 15.000 Inventory 80.000 Receivables 40.000 Allowance for doubtful debts (5.000) Cash Accounts Payable 30.000 1 Loans 20.000 Lemon determined the value in use of the unit to be 535.000. The receivables were considered to be collectable, except those considered doubtful. Required: perform an impairment test on this cash generating unit and allocate the impairment loss in accordance with IAS 36. 20.000 19