We Buy Stuff Inc (WBS) tested it's ready food division for impairment on December 31, 2019. The following information is provided for the ready for food division which is classsified as a CGU for impairment purposes:

	Net book value	Value in use	Fair value less cost of disposal
Property plant and equipment	75000		60000
Intangible assets	110000		75000
Land and building	60000		65000
Total assets	245000	220000	200000

WBS year end is December 31 and they follow IFRS.

Required

Prepare the journal entries for WBS to record any impairment for the year ended December 31, 2019.

Round percent calculations to one decimal place (eg 22.1%) and all numbers to the nearest dollar.