Exercise 4 (Impairment of Fixed Assets). The Dacota Corporation operates several factories that manufactures medical equipment. Near the end of the company's 2023 financial year, a change in business climate related to a competitor's innovative products indicated to management that the $170 million book value (original cost $300 million less accumulated depreciation of $130 million) of the assets of one of Dacota factories may not be recoverable. Management is able to identify cash flows from this factory and estimated that the present value of future cash flows over the remaining useful life of the factory (discounted at 5% per annum) will be $150 million. The fair value of the factory assets is estimated to be $136 million and directly attributable disposal costs are estimated to be $1 million Required: 1- Determine whether there is impairment loss of the factory 2- Calculate impairment loss (if any) and prepare the journal entry for impairment. 3- Assume that value in use is 180000 instead of $150,000 and repeat requirements a and b