Coronado 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, 2020, are as follows: Land $26,000 Building 58,000 Equipment 34,000 Vehicles 16,000 $134,000 The lawn maintenance division has been assessed for impairment and it is determined that the division's value in use is $120,600, fair value less costs to sell is $89,000, and undiscounted future net cash flows are $158,000. PART A: Determine if the cash-generating unit is impaired and prepare the journal entry, if any, to record the impairment at December 31, 2020, assuming that none of the individual assets in the division has a determinable recoverable amount. (Do not round intermediate calculations. Round final answers to 0 decimal places, e.g. 5,275.) PART B: Prepare the journal entry, if any, to record the impairment at December 31, 2020, assuming that the division's only individual asset that has a determinable recoverable amount is the building, which has a fair value less costs to sell of $54,000. (Do not round intermediate calculations. Round final answers to 0 decimal places, e.g. 5,275.) PART C: Assume that Coronado prepares financial statements under ASPE instead, and that the lawn maintenance division is an asset group. Determine if the asset group is impaired and prepare the journal entry, if any, to record the impairment at December 31, 2020, assuming that none of the individual assets in the division has a determinable recoverable amount. (If no entry is required, state "No Entry" for the account titles and enter 0 for the amounts.)