13. A machine was acquired for 300,000 with estimated useful economic life of 10 years and residual value of 20,000. It is depreciated using straight-line method. After 5 years of usage, it is estimated that remaining economic useful life is only 4 years with nil residual value. Estimated value in use is 110,000 and net realizable value is 80,000 What is the amount to be written off as impairment in Income Statement at the end of year 5 and annual depreciation over remaining useful life