Grouper Corp., a mining company, owns a significant mineral deposit in a northern territory, Grouper prepares financial statements in accordance with IFRS. Included in the asset is a road system that was constructed to give compary personnel access to the mineral deposit for maintenance and mining activity. The road system cannot be sold separately and separate cash flow information is not available for it. The carrying amounts of two cash-generating units of the mine at June 30,2023 , are as follows: The machinery's value in use has been assessed at $4,700,000 while the fair value less conts to seli is $4,000,000. With respect to the mine, the value in use is $8,900,000 while fair value less conts to sell is $9,140,000. (b) Determine if the machinery and the mine are impaired and prepare the journal entries, if any, to record the impairment at June 30 2023. (Credit occount titles are outomatically indented when the amount is entered. Do not indent manuall) If no entry is requlred, select "No Entry' for the occount titier and enter O for the amounts. List all debit entries beforv credit entriec) Date Account Titles and Explanation June 30,2023 (To record the impairment of machinery) June 30,2023 Loss on impairment Accumulated tmpairment losses-Mine (To record the impairment of mine)