BBQ Ltd has two departments, each regarded as a separate cash generating unit (CGU). The carrying amounts of the assets within each department at 30 June 2022 are as follows:

	Grill Department $	Roast Department $
Cash	7,000	10,000
Accounts receivable (net)	22,000	11,000
Inventories	34,000	41,000
Equipment	90,000	80,000
Accumulated depreciation - equipment	(35,000)	(50,000)
Vehicles	-	30,000
Accumulated depreciation - vehicles	-	(10,000)
Building	120,000	-
Accumulated depreciation - building	(20,000)	-
Customer lists	40,000	-
Goodwill	10,000	10,000

BBQ Ltd determined that the assets of the company may be impaired and calculated the recoverable amounts for each CGU on 30 June 2022 as: $220,000 for Grill Department; and, $118,000 for Roast Department.

Required:

Prepare the journal entries to record any impairment loss for each department at 30 June 2022. Show all calculations.