2- On December 31, 2020, the Advanced Industries Company had machines that were classified on this date as an asset held for sale, and the cost of the machines amounted to 70,000 dinars and their combined depreciation was 20,000 dinars, while the net fair value of the machineson that date was 40,000 dinars and the value in use was 55,000 dinars. On 31/12/2020. Required: A statement of the accounting treatment of machines in accordance with Financial Reporting Standard No.(5), and how to present it in the company's budget on 31/12/2020