Impairment of a CGU Bow Ltd reported the following assets in its statement of financial position at 30 June 2019. LO5 Plant Accumulated depreciation Land Patent Office equipment Accumulated depreciation Inventories Cash and cash equivalents $ 800000 (240000) 300000 240000 620000 (340000) 220000 180000 $1780000 The recoverable amount of the entity was calculated to be $1 660000. The fair value less costs of disposal of the land was $280913 Required Prepare the journal entry for any impairment loss at 30 June 2019