2. The company provided the data of PP&E in a cash-generating unit (CGU) as follows: Cost Accumulated Depreciation Equipment A $ 15,000 $ 8,000 Equipment B 30,000 19,000 Equipment C 45,000 23,000 The unit's fair value less costs to sell was $25,000. The unit's future cash flows was $32,000, and its present value was $28,000. The company adopted IFRS. Required (11 marks): (1) Prepare journal entries to record impairment. (2) If the recoverable amount of Equipment C is $19,000, prepare journal entries to record impairment. (3) If the recoverable amount of Equipment C is $24,000, prepare journal entries to record impairment