11. In 2015, Antle Inc. had acquired Demski Co. and recorded goodwill of $325 million as a result. The net assets (including goodwill) from Antle's acquisition of Demski Co. had a 2016 year-end book value of $660 million. Antle assessed the fair value of Demski at this date to be $780 million, while the fair value of all of Demski's identifiable tangible and intangible assets (excluding goodwill) was $715 million. The amount of the impairment loss that Antle would record for goodwill at the end of 2016 is:

12. Robertson Inc. prepares its financial statements according to International Financial Reporting Standards. At the end of its 2016 fiscal year, the company chooses to revalue its equipment. The equipment cost $585,000, had accumulated depreciation of $259,000 at the end of the year after recording annual depreciation, and had a fair value of $349,000. After the revaluation, the accumulated depreciation account will have a balance of

13. Canliss Mining uses the retirement method to determine depreciation on its office equipment. During 2014, its first year of operations, office equipment was purchased at a cost of $13,000. Useful life of the equipment averages four years and no salvage value is anticipated. In 2016, equipment costing $5,600 was sold for $590 and replaced with new equipment costing $8,700. Canliss would record 2016 depreciation of:

14. Canliss Mining uses the replacement method to determine depreciation on its office equipment. During 2014, its first year of operations, office equipment was purchased at a cost of $28,000. Useful life of the equipment averages four years and no salvage value is anticipated. In 2016, equipment costing $5,800 was sold for $780 and replaced with new equipment costing $8,400. Canliss would record 2016 depreciation of: