Q11. Yerongapilly Ltd has identified a factory with three items of property, plant and equipment Asset 1, Asset 2 and Asset 3-as a CGU. On 30 June 2018 the carrying amounts of the assets are as follows: Asset 1 Asset 2 $120 000 180 000 Asset 3 $530 000 230 000 At 30 June 2018, there is an increase in interest rates that will reduce the value-in-use calculations of the CGU based on its future cash flows. As a result, the recoverable amount of the unit is assessed to be $510 000. Required a. Prepare any necessary general journal entries in the books of Yerongapilly Ltd for the period ended 30 June 2018. Your answer must comply with the requirements of AASB 116 'Property, Plant and Equipment' and AASB 136 'Impairment of Assets'. b. How would your answer to (a) change if goodwill of $10 000 had been allocated to the CGU?