IFRS 5 – Study hub question

Sparrow Co has three divisions:
A Health foods
B Beverages
C Sugary drinks
The following information relates to the year ended 31 December 20X6:

A B C
$000 $000 $000
Revenue 200 180 110
Expenses 120 105 115
Taxation (30%) 24 22.5 (1.5)
Division C is thought to be inconsistent with the long-term direction of the Company. Management has decided, therefore, to dispose of this division.
On 5 November 20X6, the board of directors of Sparrow Co voted to approve the disposal and a public announcement was made. On that date, the carrying amounts of Division C’s assets and liabilities were $105,000 and $15,000, respectively. The estimated recoverable amount of the assets was determined to be $85,000 and the directors concluded that a pre-tax impairment loss of $20,000 should be recognised. This was duly processed in November and is included in the above amounts.
At 31 December 20X6, the carrying amount of the assets of Division C, which was still trading, was $85,000 and it had liabilities of $15,000. There was no further impairment between 5 November and the reporting date.

Required:
Show how the above information should be reflected in the financial statements of Sparrow Co for the year ended 31 December 20X6 in accordance with IFRS 5.