(ii) (ii) Blue band owned a 100% subsidiary, Tilda that is treated as a cash generating unit. On 31 March 2012, there was an industrial accident (a gas explosion) that caused damaged to some of Tildas plant. The assets of tilda immediately before accident were: $'000 Goodwill 1,800 Patent 1,200 Factory building 4,000 Plant 3,500 Receivables and cash 1,500 12,000 As a result of the accident, the recoverable amount of Tilda is $6.7 million The explosion destroyed (to the point of no further use) an item of plant that had a carrying amount of $500,000. Tilda has an open offer from a competitor of $1 million for its patent. The receivables and cash are already stated at their fair values less costs to sell (net realisable values). Required: Calculate the amounts of the assets in (i) and (ii) above at 31 March 2012 after applying any impairment losses