Fiery Bhd has determined that its China division is a cash generating unit (CGU). The carrying amounts of the assets at 31 December 2019 are as follows: Land Plant Accumulated depreciation Goodwill Inventory Cash Additional information: RM 150,000 750,000 (150,000) 24,000 120,000 6,000 i. ii. iii. The cost model were used to measure all assets. The recoverable amount of the CGU at 31 December 2019 was RM816,000. At 31 December 2020, the depreciation charge on plant was RM69,000 (RM75,000 would have been charged for the depreciation if the plant had not been impaired). iv. At 31 December 2020, the recoverable amount of the entity was calculated to be RM39,000 greater than the carrying amount of the assets of the entity. Required: a) Calculate the impairment loss and reversal of impairment loss on the following dates: i. 31 December 2019 ii. 31 December 2020 Show all workings. b) Prepare the journal entries relating to (a) above. (11 marks) (4 marks)