cullumber corp as a patent with a cost of 390 000 and accumulated anortization of 289000which eas not used as as frequently during the current year . management has determined that undiscounted future cash flows are 99100 while the discounted cash flows are 89190 . the fair value of the equipment is 103700 and would cost management 3800 to sell it. cullumber corp has asked you to prepare any impairment loss journal entries required under IFRS and ASPE . SHOW all steps of the impairment process under ifrs and aspe.