Bovine Lid has the following assets in a CGU Equipment Building Land Goodwill Carrying Value (thousands) 31,060 1,50 1,190 100 $4,230 The recoverable amount has been determined to be $3,230. The separate fair value less costs to sell for land is $1,090, no other assets could be separately valued Required: 1 Allocate the impairment loss to individual assets and calculate the net book value of each asset after the impairment. (Enter answers in thousands of dollars.) Proportion Allocation of impairment loss Netbook value 96 Equipment Building Land Goodwill Carrying Value thousands $ 1,000 1.880 1.100 100 $ 4.220 5 % 5 820 2. Assume that the recoverable amount recovered to $3,730 in the subsequent year. Alocate the impalement reversal to individual assets and calculate the net book value of each asset after the impairment. The separate fair value is conts to sell for land remains at $1,090 There is no concern with a celing value when assigning the recovery to building or equipment (Enter answers in thousands of dollars.) Carrying Value (thousands) Proportion Allocation of impairment loss Netbook valu Equipment Building Land % 96 % Goodwill 05 0