snt Sun Ltd reported the following assets in its statement of financial position at 30 June 2015:

Plant$2,300,000

Accumulated depreciation(600,000)

Land550,000

Franchise license300,000

Equipment900,000

Accumulated depreciation(340,000)

Inventory220,000

Cash and cash equivalents180,000

$3,510,000

The recoverable amount of the entity was calculated to be $2,900,000. The fair value less costs of disposal of the land was $388,000.

The journal entry to record the impairment loss of the cash generating unit at 30 June 2015 is as follows:

Dr. Impairment loss expenseXXX

Cr. Accumulated depreciation - PlantYYY

Cr.LandAAA

Cr. Accumulated amortisation - LicenseBBB

Cr. Accumulated depreciation EquipmentCCC

1.What is the amount of YYY?(Answer includes the effect of second-time impairment loss from Land)

2. Impairment of land

3.Second time impairment of loss re-appointment between the remaining non-current asset.