Calculate the impairment loss (revaluation surplus) in the following cases and pass 0.3 journal entries as per IAS 36: Assets Carrying Value Fair Value Selling cost Expected Cash Inflows (5% discount ww rate) A 15,000 19,000 2500 20,000 BCDEF 55,000 46,000 Nil 50,000 100,000 35,000 500 25,000 85,000 75,000 650 150,000 18,000 24,000 750 45,000 F 75,000 52,000 150 15,000