Shelley Beach Ltd Has One Cash Generating Unit (CGU)and It

Shelley Beach Ltd has one cash generating unit (CGU) and it has been determined that the CGU has incurred an impairment loss of $80 000 for the year ended 30 June 2012. The carrying amounts of the assets as at 30 June 2012 are as follows $$\begin{array} { | l | r | } \hline & \text { Carrying amount } \\\hline \text { Buildings } & 300000 \\\hline \text { Equipment } & 300000 \\\hline \text { Goodwill } & \underline { 20000 } \\\hline \text { Total } & \underline { 620000 } \\\hline\end{array}$$ In accordance with AASB 136 Impairment of Assets,what is the appropriate journal entry to recognise the impairment loss for Shelley Beach Ltd?

A)
$$\begin{array} { | l | l | r | r | } \hline \mathrm { Dr } & \text { Impairment loss } & 80000 & \\\hline \mathrm { Cr } & \text { Accumulated impairment loss-buildings } & & 30000 \\\hline \mathrm { Cr } & \text { Accumulated impairment loss-equipment } & & 30000 \\\hline \mathrm { Cr } & \text { Accumulated impairment loss-goodwill } & & 20000 \\\hline\end{array}$$
B)
$$\begin{array} { | l | l | l | l | } \hline \mathrm { Dr } & \text { Impairment loss-identifiable intangible assets } & 80000 & \\\hline \mathrm { Cr } & \text { Accumulated impairment loss-buildings } & & 40000 \\\hline \mathrm { Cr } & \text { Accumulated impairment loss-equipment } & & 40000 \\\hline\end{array}$$
C)
$$\begin{array} { | c | l | r | r | } \hline \mathrm { Dr } & \text { Impairment loss-identifiable intangible assets } & 60000 & \\\hline \mathrm { Dr } & \text { Impairment loss-goodwill } & 20000 & \\\hline \mathrm { Cr } & \text { Accumulated impairment loss-buildings } & & 30000 \\\hline \mathrm { Cr } & \text { Accumulated impairment loss-equipment } & & 30000 \\\hline \mathrm { Cr } & \text { Accumulated impairment loss-goodwill } & & 20000 \\\hline\end{array}$$
D)
$$\begin{array} { | l | l | r | r | } \hline \mathrm { Dr } & \text { Impairment loss } & 80000 & \\\hline \mathrm { Cr } & \text { Buildings } & & 30000 \\\hline \mathrm { Cr } & \text { Equipment } & & 30000 \\\hline \mathrm { Cr } & \text { Goodwill } & & 20000 \\\hline\end{array}$$