Question 3 Garden Co has determined that its soil and peat moss CGU is impaired by $360,000 due to erosion. Segmented analysis shows the following assets in the affected CGU: Asset Book value Inventory 210,000 Supplies 60,000 Machinery* 400,000 Land 1,200,000 Goodwill 90,000 Total assets $1,960,000 * Machinery is reported net of accumulated depreciation Garden Co has determined that inventory is impaired by $50,000 due to physical damage, but is unable to determine impairment of the other assets individually. Required: Allocate the impairment loss to CGU assets, indicating the impairment loss for each asset and the book value of each asset after impairment