Bonita Landscaping Limited has determined that its lawn maintenance division is a cash-generating unit under IFRS. The carrying amounts of the division's assets at December 31, 2023, are as follows: Land $29,000 Building 60,000 Equipment 34,000 Vehicles 18,000 $141,000 The lawn maintenance division has been assessed for impairment and it is determined that the division's value in use is $126,900, fair value less costs to sell is $96,000, and undiscounted future net cash flows are $165,000. (a) Determine if the cash-generating unit is impaired and prepare the journal entry, if any, to record the impairment at December 31, 2023, assuming that none of the individual assets in the division has a determinable recoverable amount. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List all debit entries before credit entries. Do not round intermediate calculations. Round final answers to O decimal places, e.g. 5,275.) Date Account Titles and Explanation December 31, 2023 Debit Credit