GCA Ltd reported the following information in its statement of financial position at 30 June 2020: Plant $650,000 Accumulated depreciation plant (150,000) Intangible assets 300,000 Accumulated amortisation (100,000) Land 300,000 Total non-current assets 1,000,000 Cash 50,000 Inventory 180,000 Total current assets 230,000 Total assets $1,230,000 Liabilities 150,000 Net assets $1,080,000 At 30 June 2020, GCA Ltd analysed the internal and external sources of information that would indicate deterioration in the worth of its assets. It determined that there were indications of impairment. GCA Ltd calculated the recoverable amount of the assets to be $980,000. Provide the journal entry for any impairment loss at 30 June 2020. Show all calculations.