MOJH provided the following information EE (Click the icon to view the information.) Is there a goodwill impairment loss under IFRS? Prepare any required journal entries. Assume there are no disposal costs associated with the sale of the cash-generating unit. Conduct the impairment test for goodwill under IFRS. (Abbreviations Used: CGUCash-generating unit.) Start with part 1 Part 1: Goodwil Recoverable amount Now complete part 2 of the impairment test for goodwill and identify any impairment loss. (If you selected "No" that an inpairment loss is not indicated, then leave the impairment loss input cell blank. Abbreviations used: CGU cash-generating unit.) Part 2: Goodwill Impairment loss indicated Impairment loss, if any Now prepare the journal entry to record the impairment loss, if necessary. (Record debits first, then credits. Exclude explanations from any journal entries. If no entry is required select "No Entry Required" on the first line of the journal entry table and leave all remaining cells in the table blank.) Account Date of Adjustment EE (Click the icon to view the information.) Fair Value of the CGU Value in Use of CGU Book Value of the CGU, including $200 goodwill $ 750 $ 560 $ 830