Cost 5000000 Accumulated

depreciation -3,750,000
Carrying amount April 1, 2020
1,250,000
FV less cost of disposal April 1,
2020
(500,000 - 50,000) 450,000
Impairment loss for April 2020
800,000
Impairment loss 800,000
Machine held for sale 800,000
2. D
FV less cost of disposal Dec. 31,
2020
(750,000 - 100,000) 650,000
FV less cost of disposal April 1,
2020 450,000
Gain on reversal of impairment
200,000
Machine held for sale 200,000
Gain on reversal of impairment
200,000