7.Adelaide Ltd has the following information available in relation to one of its Cash Generating Units (CGUs) Oval. Oval uses the cost model to measure its Non-current assets:

	CGU Oval $
Buildings	480 000
Land	800 000
Equipment	320 000
Goodwill	500 000
Accumulated impairment loss goodwill	(300 000)
Carrying amount	1 800 000
Recoverable amount	1,300 000

Which of the following journal entry would be recorded to allocate the impairment loss for the Oval CGU in accordance with the requirements of AASB 136 Impairment of Assets?

Group of answer choices

	Dr	Cr
Impairment loss	500 000
Accumulated Impairment Loss Goodwill	300 000
Accumulated Impairment Loss - Buildings		90 000
Accumulated Impairment Loss - Land		150 000
Accumulated Impairment Loss - Equipment		60 000
Goodwill		500 000

	Dr	Cr
Impairment loss	500 000
Accumulated impairment losses Buildings		60 000
Accumulated Impairment Loss - Land		100 000
Accumulated Impairment Loss - Equipment		40 000
Accumulated impairment losses - Goodwill		300 000

	Dr	Cr
Impairment loss	500 000
Accumulated Impairment Loss - Goodwill		300 000
Accumulated Impairment Loss - Land		200,000

	Dr	Cr
Impairment loss	500 000
Accumulated Impairment Loss - Buildings		90 000
Accumulated Impairment Loss - Land		150 000
Accumulated Impairment Loss - Equipment		60 000
Accumulated Impairment Loss - Goodwill		200 000