Etzebeth Ltd reported the following information in its statement of financial position at 30 June 2021. Cash 50,000 Inventories 180,000 Plant 500,000 Intangible Assets 200,000 Land 300,000 Goodwill 50,000 Total Assets 1.280.000 Liabilities 150,000 Equity 1,130,000 At 30 June 2021, Etzebeth Ltd analysed the internal and external sources of information and determined that there were indications impairment. Etzebeth Ltd calculated the recoverable amount of the total assets to be $1,150,000. Required 1. Provide the journal entry for any impairment loss at 30 June 2021. (Inventory is carried at the lower of cost and net realisable value in accordance with AASB 102)