IAS 36. Impairment of assets. We are a photo studio, ad due to the increase in work and staff, we have had to acquire three new cameras and accesssories. The acquisition occurred in January 2018. the prices of the cameras are as follows:

Camera 1: 1,750 euros

Camera 2: 3,500 euros

Camera 3: 1,950 euros

Accessories: 4,550 euros

Calculate:

The impairment loss of the asset at the end of 2020, taking into account that the recoverable amount of the acquisitions is:

Camera 1: 575 euros

Camera 2: 1,500 euros

Camera 3: 750 euros

Accessories: 2,200 euros