Waterway Landscaping Limited has determined that its lawn maintenance division is a cash-generating unit under IFRS. The carrying amounts of the divisions assets at December 31, 2020, are as follows:

Land		$40,000
Building		72,000
Equipment		51,000
Vehicles		35,000
Total		$198,000

The lawn maintenance division has been assessed for impairment and it is determined that the divisions value in use is $178,200, fair value less costs to sell is $153,000, and undiscounted future net cash flows are $222,000.

a-Determine if the cash-generating unit 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

b-Prepare the journal entry, if any, to record the impairment at December 31, 2020, assuming that the divisions only individual asset that has a determinable recoverable amount is the building, which has a fair value less costs to sell of $68,000