XYZ Ltd is an entity that specialises in the manufacture of leather footwear for women. The company reported the following assets in its statement of nancial position at 30 June 2022, the entire company would be considered as a single cash generating unit: Cash $500 000 Inventory 300 000 Factory Building 300 000 Accumulated depreciation factory (200 000) Machinery 600 000 Accumulated depreciation machinery {200 0003 $1 800 000 Because of the competition from overseas as customers pursue a strategy of buying online rather than visit XYZ Ltd's stores, XYZ Ltd assessed its impairment position at 30 June 2022. The indicators suggested that an impairment loss was probable. XYZ Ltd calculated a recoverable amount of its company of $1 600 000. Required Prepare the journal entryties) for any impairment loss occurring a=t 30 June 2022 (Show all your workings including the application of pro-rata method). Please provide your journal entries in the following table: DATE ACCOUNT NAME DR l$) CR [5]