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---------------------------------------- Gemma Ltd is a large manufacturing company. It operates through a number of cash-generating units (CGU). At 30 June 2021, the carrying amounts of the assets of a CGU were as follows: Machinery $ 18,000 Accumulated depreciation $ (8,000) Patent $ 2,500 Goodwill $ 3,000 Inventory $ 1,520 Account Receivables 1,870 $ At 30 June 2021, Gemma Ltd conducted an impairment test of the CGU. As part of that exercise, the management concludes that the recoverable amount of the CGU is estimated to be $13,540. The receivables held were all considered as collectable. The inventory was measured according to AASB 102 Inventories. Required Prepare the journal entries to account for any impairment loss at 30 June 2021. Carrying Amount Allocation of Proportion Loss Net Carrying Amount BE | Date Particulars Debit Credit