Please provide explanations and calculations. Thank you

Question 1 Blue Moon Ltd has recorded the following assets as part of its building supplies manufacturing division. This division constitutes a single cash generating unit. The carrying amounts of the assets in this division at 30 June 2015 were: Factory Accumulated depreciation Equipment Accumulated depreciation Brand name Goodwill Cash Inventory 500,000 (340,000) 220,000 (120,000) 350,000 27,000 18,000 15,000 The value in use of the division is determined to be $626,000, and the fair value less disposal costs of the division is measured at $620,000. The recoverable amount of the equipment is determined to be $98,000. Required Prepare the necessary journal entries to account for any impairment loss at 30 June 2015. Carrying Amount % Allocation Net CA Asset 1 Asset 2