Sweet Acacia Landscaping Limited has determined that its lawn maintenance division is a cash$-$generating unit under IFRS. The

carrying amounts of the division's assets at December $31,2023,$ are as follows:

The lawn maintenance division has been assessed for impairment and it is determined that the division's value in use is $$123,300,$ fair

value less costs to sell is $$92,000,$ and undiscounted future net cash flows are $$161,000.$

$($a$)$

Determine if the cash$-$generating unit is impaired and prepare the journal entry, if any, to record the impairment at December $31,$

$2023,$ assuming that none of the individual assets in the division has a determinable recoverable amount. $($Credit account titles are

automatically indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles

and enter $0$ for the amounts. List all debit entries before credit entries. Do not round intermediate calculations. Round final answers to $0$

decimal places, e$.$g$.5,275.)$

Date

Account Titles and Explanation

Debit

Credit

December

$31,2023$