Gelama Bhd purchased an equipment on the 1 January 2015 for RM12,000,000. The equipment is depreciated on straight lines basis over its five years useful life. Unfortunately, the equipment showed conditions of impairment in June 2017. The fair value less costs to sell on 30 June 2018 was RM 4,000,000 and the value in use was RM5,000,000. 201000.00M b Required: Compute the impairment loss a) (3 marks) b) Show the extract of the statement of financial position as at 31 December 2017. (4 marks) Assume that the equipment has been picking up and the equipment has a recoverable c) amount of RM3,000,000 as at 31 December 2018. Show the extract of the statement of financial position as at 31 December 2018. (9 marks) Prepare the extract of statement of financial position as at 31 December 2019. d) (3 marks) Explain 3 (THREE) indications that show there are reversal of impairment loss. e) (6 marks)