Adelaide Ltd reported the following assets in its statement of financial position at 30 June 2020, Plant Accumulated depreciation - plant $ 750 000 (250 000) 300 000 Land Inventories 150 000 Cash 100 000 At 30 June 2020, Adelaide Ltd analysed the internal and external sources of information that would indicate deterioration in the worth of its assets and determined that there were indications of impairment. The recoverable amount of their assets, considered to be a single CGU, was calculated to be $1 000 000 Required: Prepare the journal entries for any adjustments relating to impairment on 30 June 2020