11. If the net book value of a building is 100.000, its fair value is 80.000 and value in use is 67.000, then what is the amount of impairment loss, if any? 12. The book value of equipment is 120.000 , accumulated depreciation is $40.000 and the equipment is sold for 95.000 . Required: a. Calculate the amount of gain or loss from this sale. b. Provide journal entry for this transaction. 13. On January 1, 20X3, Selcuk Textile A.. issued 400.000 of 5 years bond with a stated interest rate of 15%. The interest on the bonds is payable annually on December 1 of each year. The market interest rate at January 1 was 20% annually. Required: a. Calculate the issue price (present value) of the bond. (you can use present value factors shown on Table 1 and Table 2 within slides I shared with you during class). b. Provide journal entry for the issuing of the bond