A cash-generating unit (CGU) was reviewed for impairment on 31 March 2023 as required by HKAS 36 Impairment of Assets. The impairment review revealed that the CGU has a value in use of $3,866,600 and a net realisable amount of $3,866,800. The carrying amounts of the net assets of the CGU immediately prior to the impairment review were as follows: The review indicated that one item of the plant (included in the above figure of $5,550,000 ) with a carrying amount of $2,256,400 had been severely damaged and was virtually worthless. There was no other evidence of obvious impairment to other 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 $