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Question 1 (20 marks) Sunkist reported the following assets in its statement of financial position on 30 June 2022. Plant $ 800 000 Accumulated depreciation (240 000) 300 000 Land Patent 240 000 Office equipment 620 000 (340 000) Accumulated depreciation Inventories 220 000 Cash and cash equivalents 180 000 $1780 000 The recoverable amount of the above assets was calculated to be $1 660 000. The managers determined that the fair value less costs of disposal of the land was $280 913. Q1 Requirement: Prepare the journal entry to allocate impairment loss of the CGU to individual assets on 30 June 2022. ST