On 30 June 2022, a cash generating unit (CGU) has the following assets: Cash Accounts Receivable Allowance for doubtful debts Inventories Factory Machinery Accumulated depreciation - machinery Buildings Accumulated depreciation - buildings Goodwill $5,000 $10,000 ($1,000) $20,000 $50,000 ($10,000) $150,000 ($30,000) $3,000 The assets are carried under cost model. The recoverable amount of the unit is assessed to be $170,000. The receivables are considered to be collectable, except for those considered doubtful. The recoverable amount of the factory machinery is $36,000. The CGU is subject to impairment test for the year ended 30 June 2022. Required: List the journal entries to record the impairment of the CGU for the year ended 30 June 2022, in accordance with AASB 136 Impairment of Assets