Broadbeach Plc Is a Manufacturing Company with Three Subsidiaries In Accordance with IAS 36,what Is the Net Effect of Information

Broadbeach Plc is a manufacturing company with three subsidiaries.The following information relates to the goodwill account of Broadbeach Plc for the year ended 30 June 2013. $$\begin{array} { | l | r | r | r | r | } \hline & \text { Goodwill } & \begin{array} { c } \text { Accumulated } \\\text { impairment loss }\end{array} & \begin{array} { c } \text { Carrying amount } \\\text { of CGU }\end{array} & \begin{array} { c } \text { Recoverable amount } \\\text { of CGU }\end{array} \\\hline \text { Mantra Ltd } & 50000 & 10000 & 250000 & 270000 \\\hline \text { Oceania Ltd } & 40000 & \text { Nil } & 310000 & 250000 \\\hline \text { Wave Ltd } & 60000 & \text { Nil } & 450000 & 600000 \\\hline\end{array}$$ In accordance with IAS 36,what is the net effect of above goodwill accounts on the statement of comprehensive income and statement of financial position of Broadbeach Plc?

A) $$\begin{array} { | l | l | } \hline \begin{array} { l } \text { Statement of comprehensive } \\\text { income }\end{array} & \begin{array} { l } \text { Statement of financial } \\\text { position }\end{array} \\\hline \text { Increase } & \text { Increase } \\\hline\end{array}$$
B) $$\begin{array} { | l | l | } \hline\begin{array} { l } \text { Statement of comprehensive } \\\text { income }\end{array} & \begin{array} { l } \text { Statement of financial } \\\text { position }\end{array} \\\hline \text { Decrease } & \text { Decrease } \\\hline\end{array}$$
C) $$\begin{array} { | l | l | } \hline\begin{array} { l } \text { Statement of comprehensive } \\\text { income }\end{array} & \begin{array} { l } \text { Statement of financial } \\\text { position }\end{array} \\\hline \text { Increase } & \text { Decrease } \\\hline\end{array}$$
D) $$\begin{array} { | l | l | } \hline \begin{array} { l } \text { Statement of comprehensive } \\\text { income }\end{array} & \begin{array} { l } \text { Statement of financial } \\\text { position }\end{array} \\\hline \text { Decrease } & \text { Increase } \\\hline\end{array}$$