A machine was purchased for USD500 000 on 1 January 2020. The expected useful life was 10 years. On 30 June 2021, there were Indicators to suggest that the asset was impaired. The value in use was estimated to be USD400 000. Which of the following statements is (are) true assuming at 31 December year-end? (1) A reconciliation of the opening to the closing balance of PPE should be provided in the statement of financial position or the notes showing material movements, including impairments, if any, separately. (0) It is possible that the indicators of impairment could reverse in subsequent years. If this is the case, the company will not account for the impairment during the current financial year. (i) If PPE is impaired, it is possible that the asset's residual value has also decreased. This will affect the depreciation charge and is accounted for as a change in estimate. Select one a) only Ob) and ( Oc() only d. (only (1)and()