During the year 2021 Dockyard Plc faced heavy business losses and is considering closing down one of its branches that is situated in a remote area. As a part of the sale procedure, Dockyard is required to reassess the value of its assets and determine the impairment, if applicable. Following information was obtained. 1.1.2021 Impairment in 2020 31.12.2021 000 000 000 Land at revaluation 320 (53.2) 266.8 Plant and Equipment at 400 (66.8) 333.2 cost Investment Property 160 160 Other liquid assets 120 120 Goodwill 200 (200) 0 The following additional information is available: The fair value of the investments is now 180,000. Dockyard is planning to sell the business for 960,000 as revealed by market statistics, and the costs to sell is likely to be 28,800. Determine with appropriate explanation in accordance with IAS 36 Impairment, how the above transactions will be recorded in the financial statements of Dockyard Plc