headland corp has a patent with a cost of $421000 and accumulated amortization of $304000 wich was not used as a frequenquently during the current year. Management has determined that undiscounted future cash flow are $103410 . the fair value of the equipment is $119700 and would cost management $3800 to sell it . Hedland corp has asked you to prepare any impairment loss journal entries required under 1) IFRS and 2)ASPE. SHOW all the steps of the impairment process under IFRS and ASPE .