At the end of 2023 , Bhe Spruce Corporation owris a licence with a remaining life of 10 years and a carrying amount of 5525.000 Etur Spruce expects undiscounted future cash flows from this licence to total $531 , 000 . The licence's fair value is 5419,700 and disposal costs are estimated to be nit. The licence's discounted cash flows (that is. value in use are estimated to be $470.900 , Blue 5 truce prepares financlal statements in accordance with IFRS. Determine if the licence is impaired at the end of 2023. The licence at the end of 2023 . Prepare any related entry that is necessary, iCredit account tlles afe automatically indented when the amount is entered, Do not indent manually if no entry is required, select "No Entry" for the account vities and enter Ofor the omounts List deblt entry before credit mtry