A large manufacturing company, St. George Ltd, has its operations in Newcastle. It has two cash-generating units, Red Unit and Dragon Unit. At 30 June 2019, the management of the company decided to conduct impairment testing. It calculated that the recoverable amounts of the two divisions were $1,244,100 (Red Unit) and $930,200 (Dragon Unit). In considering the assets of the cash-generating units the company allocated the assets of the corporate area equally to the units. The carrying amounts of the assets and liabilities of the two cash-generating units and the corporate assets at 30 June 2019 were as follows:

		Red Unit				Dragon Unit				Corporate
Equipment		$	960,300				-
Accumulated depreciation (Equipment)			(359,800	)			-
Land			270,300			$	449,900
Buildings			330,200				420,300			$	629,900
Accumulated depreciation (Buildings)			(119,700	)			(180,000	)			(150,400	)
Furniture and fittings			-				90,100
Accumulated depreciation (Furniture and fittings)			-				(30,200	)
Goodwill			-				-				42,100
Cash			36,200				24,300
Inventories			90,100				119,700
Receivables			59,600				24,300
Total assets			1,267,200				918,400				521,600
Provisions			60,100				120,100
Debentures			90,400				198,100
Total liabilities			150,500				318,200
Net assets		$	1,116,700			$	600,200

In relation to these assets: the receivables of both units were considered to be collectable the land held by the Dragon Unit had a fair value less costs of disposal of $404,700. Required Prepare the journal entries required at 30 June 2019 to account for any impairment losses. (Round your final answers to the nearest whole number. Enter debit entries first, followed by credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

	Account and explanation	Debit	Credit
	(Recognition of impairment loss for corporate goodwill)
	(Recognition of impairment loss for corporate building)
	(Recognition of impairment loss for Red Unit)
	(Recognition of impairment loss for Dragon Unit)