Coran Co. accounts for noncurrent assets using the cost model. On july 31, 2013, the entity classified a noncurrent assets as held for sale. At that date, the asset's carrying amount was 1,450,000, the FV was estimated at 2,150,000 and cost of disposal at 150,000. The asset was sold on Jan. 31, 2014 for 2,120,000. At what amount should the asset be measured in the statement of financial position on Dec. 31, 2013?IFRS Adapted