no. 1

no. 2

no. 3

please help answer the question above

Presented below is information related to machine owned by Kerro Co. on December 31, 2021. Cost Rp 89.000.000 Accumulated Depreciation to Date Rp 33.375.000 Value in Use Rp 30.000.000 Fair Value less cost of disposal Rp 36.000.000 This machine was bought at January 11rd, 2019 and has useful life for 8 years, no residual value, using SL Method for the depreciation. 1. Prepare the journal entry (if any) to record the impairment of the equipment at December 31, 2021! 2. Prepare the journal entry to record the depreciation expense for 2022! 3. Assume that Kerro Co, will continue to use this asset in the future. The recoverable amount of the equipment at December 31, 2022 is Rp 42.000.000. Prepare the journal entry (if any) necessary to record this increase! use Kerro Co owns a building that's purchased at a cost of $ 145.800 on January 1st 2021. The building has 12 years of useful life, no residual value, and depreciated using the straight-line method. Kerro Co. chooses to revaluation accounting for this building. The fair value of this building on December 31st, 2021, 2022, 2023 are $138.000, $112.500, $115.000. Prepare all the journal entries of the transactions above! Kerro Co. was purchased by Sanrio Co., which became a division of Sanrio Co. Over several months, the division experienced operating losses. Sanrio Co. is reviewing the division for its impairment testing. The statement of financial position of Kerro Co. as follows: Kerro Co Statement of Financial Position As of December 31st, 2021 Asset Liability Cash $ 195.000 Account Payable $ 80.000 Account Receivable $ 84.000 Notes Payable $ 90.000 Land $ 239.000 Bond Payable $ 77.000 Building $ 145.000 Equity Share Premium - Equipment $ 121.000 Ordinary $ 450.000 Goodwill $ 135.000 Ordinary Shares $ 144.000 Retained Earnings $ 78.000 Total $ 919.000 Total $ 919.000 Make the journal entry to record the impairment (if any) on December 31st, 2021! 1. If the recoverable amount of the division is $ 570.000 2. If the recoverable amount of the division is $ 450.000