A cash-generating unit (CGU) was reviewed for impairment on 31 March 2022 as required by HKAS 36 Impairment of Assets. The impairment review revealed that the CGU has a value in use of $2,866,600 and a net realisable amount of $2,866,800. The carrying amounts of the net assets of the CGU immediately prior to the impairment review were as follows:

	$
Goodwill	964,000
Property, plant and equipment (PPE)	5,550,000
Net current assets	1,123,400
	7,637,400

The review indicated that one item of the plant (included in the above figure of $5,550,000) with a carrying amount of $4,256,400 had been severely damaged and was virtually worthless. There was no other evidence of obvious impairment to specific assets.

REQUIRED:

What is the carrying amount of the goodwill, PPE and net current assets after the recognition of the impairment loss in accordance with HKAS 36?

ANSWERS:

The carrying amount of goodwill is $.

The carrying amount of PPE is $.

The carrying amount of net current assets is $.

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