Stick Limited acquired all the shares in Shift Limited for a $475,000 cash consideration on 1 July 2021. Goodwill of $35,000 was recognised at acquisition date. During the year for the period ending 30 June 2023, acquired goodwill was regarded as having become impaired by $15 000. The appropriate consolidation adjustment in relation to the impairment will include the following line: Dr Impairment loss Cr Accumulated impairment $15,000 $ 15,000 Dr Impairment loss $ 15,000 Cr Goodwill $ 15,000 Dr Impairment loss Cr Accumulated impairment $ 20,000 $ 20,000 Dr Retained earnings (at 1 July 2022) $ 15,000 Cr Accumulated impairment $15,000 Dr Retained earnings (at 1 July 2022) $ 20,000 Cr Goodwill $ 20,000