A company has the following assets in a CGU: Land: $650,000 Bulding: $1,18.000 Equpment $832000 Assume that due to a change in the competive emvironment, the fair value less costs of disposal of the CGU is now estimated to be $2,340,000. The present value of future cash fiows is estimated to be $2,300,000. Assume that the fair value of the land bas been determined to be $600,000. Reculred: Prepare the journal entry to record the impairment under IFRS, fif no entry is required for a transection/event, select "No journel entry required" in the first occount fleid.) Journal entry worksheet Srepare the jaurnal entry to recerd the impairment loss