On 1 July 2018, company X acquired all assets and liabilities of W. In paying of $1,200,000 for the net assets of W, Z calculated that it had acquired the Goodwill of $70,000. The goodwill was allocated to each of the divisions, and the assets and liabilities acquired measured at fair value at acquisition date. At 30 June 2019, the carrying amounts of the assets were listed in the table given below and the recoverable amount of the entity was calculated to be $920,000. Asset Carrying Amount Plant $256,000 Land $198,000 Patent $72,000 Office equipment $64,000 Inventory* $340,000 * Assuming the inventory is carried at the lower of cost and net realisable value.

** All ratio are rounded up to the closest complete value. 1. What is the amount of the impairment loss before writing of the Goodwill? 2. What are the allocation of losses to land and Accumulated amortisation and impairment losses patent respectively? 3. What are the allocation of Net Carrying amount of Plant and Office Equipment respectively?