14. Hayfield Limited recognised an impairment loss of $200 against a cash-generating unit containing the following assets: Buildings $500; Roads $300, Equipment $600. The net carrying amount of the Roads after allocation of the impairment loss is: (1 Point) $300 $100 $235 $257 15. Sara Co. acquired a piece of land for a new factory by paying $100,000. Sara demolished the old building at a cost of $10,000, and sold scrapped material salvaged from the old building for $3.000. Sara paid an architect $5,000, and the title insurance upon acquisition of the land was $1,000. The construction period interest was $8,000, and the contractor received $200,000 for the building The cost of the building recorded by Sara Co. is (1 Point) $200,000 $226.000 $213.000