Candy Limited has determined that its manufacturing division is a cash-generating unit. On 31 December 2018, the assets in the manufacturing division consist of: Goodwill Land (at cost, no deprecation) Building (at cost) Accumulated Depreciation - Building Office Equipment (at cost) Accumulated Depreciation - Office Equipment Truck (at cost) Accumulated Depreciation - Truck $100.000 $200.000 $450,000 $250,000 $250.000 $ 50,000 $300.000 $100.000 Candy Limited calculated the value in use of the division to be $500,000. It has been determined that the fair value less costs to sell of the land and building are $320,000 and $175,000 respectively on 31 December 2018. Required: Provide the journal entry for Candy Limited to recognize the impairment loss (if any) on 31 December 2018. Show all relevant workings