Coronado Landscaping Limited has determined that its lawn maintenance division is a cash-generating unit under IFRS. The carrying amounts of the divisions assets at December 31, 2017, are as follows:

Land		$26,000
Building		58,000
Equipment		34,000
Trucks		16,000
		$134,000

The lawn maintenance division has been assessed for impairment and it is determined that the divisions value in use is $122,000, fair value less costs to sell is $89,000, and undiscounted future net cash flows is $158,000.

Determine if the cash-generating unit is impaired and prepare the journal entry, if any, to record the impairment at December 31, 2017, assuming that none of the individual assets in the division has a determinable recoverable amount.