Nisha Ltd. has prepared the following comparative statements of financial position at December 31, 2022 and 2023: Nisha adheres to ASPE. 1. The Accumulated Depreciation account has been credited only for the depreciation expense for the year. There were no disposals of property, plant and equipment, but new equipment was purchased during 2023. 2. Depreciation expense and a charge for impairment of goodwill have both been included in operating expenses. 3. The Retained Earnings account was debited for cash dividends declared and paid of $46,000 and credited for the net income for the year