AB acquired a plant on 1 January x3 for RM400,000 and expected to use it and the remaining life was eight years. AB uses the revaluation model to for ten years. On 31 December x4, the fair value of the plant was RM440,000 measure the carrying amount of non-current assets. On 31 December x6, there were indications that the asset could be impaired. The value in use was calculated to be RM300,000 and fair value less costs of disposal was RM280,000. Annual transfers were made from the revaluation reserve to retained earnings. Required: journal entries for x3 until x7