Corpus patient with a cost of $446,000 and accumulated amortization of $305,000, wuch was not used as frequently during the current nement has determined that undiscounted future cash flows are $138,800 while the discounted cash flows are $124,920. The fair value of the w $144.400 and would cost management $4,400 to sell it. nosom Corp has asked you, to prepare any impairment loss journal entries required under (1) IFRS and (2) ASPE. You must show all steps of the mpairment process under IFRS and ASPE to get full credit for this question. rease the space below to show support for your calculations. Intangible (V) New Please provide your complete Journal entries (omit explanations in the table below. Ats Debit Credit impairment loss a/c dr. to patent a/c statement of profit or loss 30 11 33 34 35 36 17 38 40