Can you please assist me to answer these questions?

B$4.$ AF$$s property, plant, and equipment is report at cost$.$ The company has a policy of not revaluing property, plant, and equipment. Suppose AF decided to revalue its flight equipment on December $31,2019,$ and that the fair value of the equipment on that date was $14,000$ million. Prepare the journal entry to record the revaluation, assuming the journal entry to record annual depreciation had already been recorded. $($Hint: You will need to locate the original cost and accumulated depreciation of the equipment at the end of the year in the appropriate disclosure note.$)$

B$5.$ Under U$.$S$.$ GAAP, what alternatives do companies have to value their property, plant, and equipment?

B$6.$ AF calculates depreciation of plant and equipment on a straight$-$line basis, over the useful life of the asset. Describe any differences between IFRS and U$.$S$.$ GAAP in the calculation of depreciation.

B$7.$ When does AF test for the possible impairment of fixed assets? How does this approach differ from U$.$S$.$ GAAP? AF$$s property, plant, and equipment is reported at cost$.$ The company has a policy of not revaluing property, plant, and equipment. Suppose AF decided to revalue its flight equipment on December $31,2019,$ and that the fair value of the equipment on that date was $14,000$ million. Prepare the journal entry to record the revaluation, assuming the journal entry to record annual depreciation had already been recorded. $($Hint: You will need to locate the original cost and accumulated depreciation of the equipment at the end of the year in the appropriate disclosure note.$)$

B$8.$ Describe the approach AF uses to determine fixed asset impairment losses. $($Hint: See Note $4\mathrm{.}16.)$ How does this approach differ from U$.$S$.$ GAAP?

B$9.$ The following is included in AF$$s Disclosure Note $4\mathrm{.}13$: $$Intangible assets are recorded at initial cost less accumulated amortization and any accumulated impairment losses.$$ Assume that on December $31,2019,$ AF decided to revalue its Other intangible assets $($see Note $16),$ and that the fair value on that date was determined to be $500$ million. Amortization expense for the year already has been recorded. Prepare the journal entry to record the revaluation.

B$5.$ Under U$.$S$.$ GAAP, what alternatives do companies have to value their property, plant, and equipment?

B$6.$ AF calculates depreciation of plant and equipment on a straight$-$line basis, over the useful life of the asset. Describe any differences between IFRS and U$.$S$.$ GAAP in the calculation of depreciation.

B$7.$ When does AF test for the possible impairment of fixed assets? How does this approach differ from U$.$S$.$ GAAP?