DDD Ltd reported the following assets in its statement of financial position at 30 June 2021:

Cash	11 000
Accounts receivable	40 000
Allowance for doubtful debts	(9 000)
Inventories	54 000
Land	400 000
Buildings	1 175 000
Accumulated depreciation buildings	(200 000)
Plant	850 000
Accumulated depreciation plant	(375 000)
Goodwill	52 000

DDD Ltd undertook impairment testing and determined the recoverable amount of the assets, a cash generating unit (CGU), at 30 June 2021 to be $1,700,000.

Calculate and allocate any impairment loss across the CGU. Prepare the necessary journal entry for impairment loss.