ABC Ltd conducted an impairment test of one of its cash generating units $($CGU$)$ at $30$

June $20$X$0.$ The test determined that the recoverable amount of the entire CGU was

$$80,000.$ The carrying amounts of the assets of the entity at $30$ June $200$ were:

Equipment $($net of depreciation$)$$ $63,000$

Receivables $ $15,000$

Goodwill $$22,0000$

Required

Prepare the journal entry to account for the impairment of goodwill at $30$ June $20$X$0.$