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 financial position at 30 June 2020, the entire company would be considered as a single cash generating unit: Cash $160 000 inventory 200 000 Factory Building 920 000 Accumulated depreciation - factory (320 000) Machinery 640 000 Accumulated depreciation - machinery (340 000) Brand 100 000 Goodwill 40 000 $1 400 000 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 2020. The indicators suggested that an impairment loss was probable. XYZ Ltd calculated a recoverable amount of its company of $1 260 000. Required Prepare the journal entry(ies) for any impairment loss occurring at 30 June 2020 (Show all your workings). Please show your calculations: Please provide your journal entries in the following table: DATE ACCOUNT NAME DR ($) CR ($) + +