The cash-generating unit's cash flow forecasts for the next five years are: Year Estimated Cash Flow (RM'000) 2018 4,900 2019 3,650 2020 2,240 2021 1,500 6,500 ii. 2022 At 31 December 2018, the appropriate risk-adjusted pre-tax discount rate for calculating the value in use of the cash-generating unit is 10%. At 31 December 2018, appraisals that are made to the land shows that the fair value of the land is RM4,000,000. Meanwhile, the patent is identified to have a fair value of RM500,000. Required: a) Determine the amount of impairment loss and allocate it within the scope of MFRS136, Impairment of Assets. b) Prepare the journal entry to record the impairment loss in (a). (9 marks) (6 marks)