Machlnery Fallback Ltd owns only one item of machinery. which it has always carried under the cost model, detalls of which follow: - Cost (1 September 2019) - N\$500 000 - Depreclation 20% pa straight-Ine to nll residual value - Recoverable amount (31 August 2021) - N\$210 000 On 1 December 2021, the company declded to sell the machinery. All the criterla necessary for the reclassincation as a non-current asset held for sale were met on this date. The following Information was relevant on this date: - Fair Value - N\$200 000 - Cost to sell - N510 000 - Value In use - N\$160 000