Electric Ltd is a wholly owned company of Power Ltd. Power Ltd treats Electric Ltd as a cash generating unit. On 31 March 2020, there was a gas explosion that caused damage to some of Electric Ltd's plant. The assets of Electric Ltd immediately before the accident were: GH '000 Goodwill 3,600 Patent 2,400 Factory building 8,000 Plant 7,000 Receivables 3.000 24,000 As a result of the explosion, the recoverable amount of Electric Ltd is GH13.4m. The explosion destroyed (to the point of no further use) an item of plant that had a carrying amount of GHelm Electric Ltd has an open offer from a competitor of GH2m for its patent. The receivables are already stated at their fair values less costs to sell. Required: Calculate the carrying amount of the assets at 31 March 2020 after applying any impairment (5 marks) losses.