Mars Ltd has identified an indication of impairment and is conducting an impairment review. The carrying amount of cash-generating unit is as follows on 31 Mar, 2018: Goodwill 930,000 Property 1,400,000 850,000 Plant and equipment Computers 400,000 Patents 200,000 Net current assets 650,000 4,430,000 The whole of the company is considered to be a single cash-generating unit (CGU). The value in use is estimated to be 2,150,000 and net selling price of CGU is estimated to be 2,300,000. The net current assets will be recovered in full and the net realizable value of the property is 1,150,000. Patents can only be sold for 150,000. Required Calculate whether an impairment loss has occurred and if so, prepare a revised schedule for Mars Ltd as at 31 March 2018. Show your workings fully clearly showing impairment allocation and revised carrying values