26. Candy Limited expected future cash flows from the use of Equipment as follows: End of Year 1 4000; End of Year 2 5000; End of Year 3 2000. The discount rate was determined as 5%. The value in use of the equipment is: (1 Point) 11 550 10 073; OE11 000 10 576 27. Jam Pty Ltd has two cash generating units. CGU A had a carrying amount of 700 and value in use of 750. CGU B has a carrying amount of 900 and a value in use of 800. The carrying amount of the head office assets is 6400. CGUS A and B utilise the head office services equally. The impairment loss for CGU A is: " (1 Point) 0000 350 50 150 O