QUESTION 2 Jurassic World (JW) Ltd provides fascinating amusement park experiences such as rides and games to all its visitors around the world. The company's financial year end is 31 December 2022. (a) Cash Generating Unit During the year, JW Ltd has performed an impairment review on a cash generating unit (CGU). The CGU was deemed to have a value in use of $86 million and a fair value less costs to sell of $90 million. Before the impairment review, the carrying amount of the assets of the CGU were as The inventories, trade receivables and cash and cash equivalents are measured at their recoverable amount. Required: Show the detail computation and illustrate to the directors of JW Ltd on how to deal CGU impairment review in accordance to IAS 36 Impairment of Assets. (13 ma