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, 2020, are as follows: Land Building Equipment Vehicles $38,000 66,000 45,000 29,000 $178,000 The lawn maintenance division has been assessed for impairment and it is determined that the division's value in use is $160,200. fair value less costs to sell is $133,000, and undiscounted future net cash flows are $202,000. Determine if the cash-generating unit is impaired and prepare the journal entry, if any, to rected the impairment at December 31, 2020, assuming that none of the individual assets in the division has a determinable recoverable amount (Credit account tities 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 for the amounts. Do not round intermediate calculations. Round final answers to decimal places, eg. 5,275) Debit Credit Date Account Tities and Explanation December Loss on Impairment 31, 2020 17800 Land Accumulated Depreciation - Buildings Accumulated Depreciation - Equipment Accumulated Depreciation Vehicles Prepare the journal entry, if any, to record the impairment at December 31, 2020, assuming that the division's only individual asset that has a determinable recoverable amount is the building, which has a fair value less costs to sell of $62,000. (Credit account titles are automatically indented when the amount is entered Do notIndent manually. If no entry is required, select "No Entry for the account titles and enter for the amounts. Do not round intermediate calculations. Round final answers to O decimal places, eg, 5,275) Account Titles and Explanation Debit Credit Date December 31, 2020 eTextbook and Media List of Accounts Assume that Sweet Acacia prepares financial statements under ASPE instead, and that the lawn maintenance division is an asset group. Determine if the asset group is impaired and prepare the journal entry, if any, to record the impairment at December 31, 2020, 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 for the amounts.) Account Titles and Explanation Debit Credit Date December 31, 2020