AAA corp. had the following PP&E values on Dec. 31, 2018. Cost $ 100 Accumulated Depreciation $ 20 Undiscounted Future Cash Flow $ 70 Selling price $ 65 Selling cost $ 0 Value-in-use (PV of Future Cash Flow) $ 75 Questions: [1] Under U.S. GAAP, prepare the journal entry for PP&E impairment if necessary. [2] Under U.S. GAAP, what is the dollar amount of PP&E carrying value after impairmen [3] Under IFRS, prepare the journal entry for PP&E impairment if necessary. [4] Under IFRS, what is the dollar amount of PP&E carrying value after impairment