A Cash generating unit comprises the following assets. Building: 700.000 $ The company made an impairment test due to some Machines and Equipment: 300.000 $ internal and external indicators. The impairment test Goodwill: 80.000 $ showed that the recoverable amount was: Inventory: 20.000 $ a) 900.000 $ Total: 1.100.000 $ b) 700.000 $ Requirement: make the necessary journal entries for two alternatives