entity P owns 35% of Alx. the investment in Alx has been impaired by R 32 000 . how should entity P record the impairedment in its consolidated fianncial statement?

dr operating expenses R32 000 and cr investment in alx R32 000

dr operating expenses R 11 200 and cr investment in ALx R11 200

cr operating expenses R 11 200 and dr investment in Alx R 11 200

cr operating expenses R 32 000 and dr investment in Alx R 32 000