Part (B) Cowboy Bhd has three cash generating units in its company. One division Pritt Product was purchased 4 years ago for RM 2 million. Unfortunately it has experienced operating losses over the last 3 quarters and management is reviewing the division for purposes of recognizing the impairment loss if any. The Pritt Division's net assets including the goodwill of RM900,000 from the purchases are listed as follows: LWY/MMN 2 16 Property, plant and equipment (net) Goodwill Cash Account receivables Inventory RM 800,000 900,000 200,000 00,000 700,000 900,000 Required: From the above information, you are required to find out the impairment loss, determination of value of goodwill and all the value of tangible assets after the impairment loss under 3 different circumstances given below: (i) If the net fair value of Pritt Division is RM2,800,000 and the value in use is RM3,000,000. (2 marks) (ii) Ifthe fair value is RM2,500,000. (4 marks) (iii) Ifthe fair value is RM 1,700,000 and value in use is RM 1,800,000. (5 marks) Describe the indications that an asset may be impaired in accordance with 6 marks) (iv) MFRS136