A division of a company has the following balances in its financial statements: Following a period of losses, the recoverable amount of the division is deemed to be $4m. A recent valuation of the building showed that the building has a market value of $2.5m. The other net assets are at their recoverable amount. 4) To the nearest thousand, what is the balance on the building after the impairment review? A $2,300,000 B $2,500,000 C $2,027,000 D $1,776,000 5) To the nearest thousand, what is the balance on plant after the impairment review? A $862,000 B $837,000 C $689,000 D $261,000