On 1 January 2014, Nendou Ltd. acquired a plant for $25 million. The useful life was estimated to be five years. On 31 December 2014, there was an indication that the asset was impaired. An estimated recoverable amount was carried out by the management. The fair value of the plant was $13.5 million and the related costs of disposal were $0.5 million. The present value of the future economic benefits of the plant was estimated at $14 million. On 31 December 2016, there was a sudden surge in the demand for the product manufactured by this plant. The recoverable amount based on the value in use was expected to be $20 million as of this date. 

1. Show extracts of the statement of profit or loss for the year ended 31 December 2014 to 31 December 2017 

2. Show extracts of the statement of financial position for each of the years ending 31 December 2014 to 31 December 2017 Note: Show all relevant workings