House4U Ltd has two departments, each regarded as a separate CGU. The carrying amounts of the assets within each department at 30 June 2022 are as follows: Furniture Electrical Department Department S $ Cash 14,000 20,000 Accounts receivable (net) 44,000 22,000 Inventories 68,000 82,000 Equipment 180,000 160,000 Accumulated depreciation - equipment (70,000) (100,000) Vehicles 60,000 Accumulated depreciation - vehicles (20,000) Building 240,000 Accumulated depreciation - building (40,000) Patent 80,000 Goodwill 20,000 20,000 House4U Ltd determined that the assets of the company may be impaired and calculated the recoverable amounts for each CGU on 30 June 2022 as: $320,000 for Furniture Department; and, $395,000 for Electrical Department. Required: Prepare the journal entries to record any impairment loss for each department at 30 June 2022. Show all calculations. (10 marks)