10) On December 1, 2020, Camille Company committed to a plan to dispose of a business component's assets. The disposal met the requirements to be classified as discontinued operations. On such date, the entity estimated that the loss from disposition of the assets would be P700,000 and the component's operating loss for 2020 was P200,000. What amount of pretax loss should be reported for discontinued operations in the income statement 2020? 11) On April 1, 2016, Sudaria Company has a piece of machinery with a cost of P2,000,000 and accumulated depreciation of P750,000. On April 1, Sudaria decoded to sell the machine within a year. As of April 2, 2016, the machine had an estimated selling price of P100,000 and a remaining useful life of 2 years. It is estimated that selling costs associated with the disposal of the machine will be P10,000. On December 31, 2016, the estimated selling price of the machine had increased to P150,000, with estimated selling costs increasing to P16,000. The gain on reversal of impairment loss on December 31, 2016 is