Waterway 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 $162.900, fair value less costs to sell is $136,000, and undiscounted future net cash flows are $205,000. Assume that Waterway 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 . 2023, assuming that none of the individual assets in the division has a determinable recoverable amount. (Credit account titles are outomatically 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 debit entry before credit entry.)