22 On December 31, 2019, Rock company had equipment with cost $75,000 and its accumulated depreciation was $15,000. at the same date, the company determined the fair value of this equipment with amount of $50,000 and its value in use with amount of $52,000 If you know that on December 31, 2018 the company recognized revaluation surplus for this equipment with amount of $15,000. When the company prepare the entry about this transaction, one of the following accounts will appear correctly on 13/12/2019:* (2 points) O Cr. Accumulated depreciation 8.000 Dr. Impairment loss 8,000 O Cr. Accumulated impairment losses 8,000 Dr. revaluation surplus 15.000 23 All of the following are the elements that should be used to calculate Value-in-use eest 12 Points)