QUESTION 2 (20 marks) Suarez Ltd reported the following assets in its statement of financial position at 30 June 2020: Plant $820 000 Accumulated depreciation (246 000) Land 320 000 Patent 240 000 Office equipment 620 000 Accumulated depreciation (340 000) Inventories 220 000 Cash and cash equivalents 186 000 Goodwill 200 000 The recoverable amount of the entity was calculnted to be $1 600 000. The fair value less costs of disposal of the land was $290 212, Required (show all workings): Prepare the journal entry for any impairment loss at 30 June 2020. Narration is not required