Saxon Ltd conducted an impairment test at 30 June 2021. As a part of that exercise, it measured the recoverable amount of the entity, considered to be a single cash-generating unit, to be $217 600. The carrying amounts of the assets of the entity at 30 June 2021 were:

Equipment	200 000
Accumulated Depreciation	(40 000)
Patent	40 000
Goodwill	6 400
Inventory	32 000
Receivables	1 600

The receivables held by Saxon Ltd were all considered to be collectable. The inventory was measured in accordance with AASB 102 Inventories.

Required:

Allocate the impairment loss to assets in the CGU as per AASB136 (Please round off to the nearest dollar)

Prepare journal entries to record the allocation of the impairment loss at 30 June 2021.