on 1 january 2018, kenangan patisserie bhd purchased a new machine to produce cheezy croissant for rm300,000. the machine is to be depreciated over five (5) years on a straight line basis. the scrap value at the end of its useful life is expected to be rm20,000. in 2020, the demand for the cheezy croissant dropped significantly due to a new product that was introduced in the market by a rival company. the company decided to conduct an impairment test on the machine for the year ended 31 december 2020. the selling price of the machine on 31 december 2020 is estimated to be rm160,000 and the cost of disposal is rm4,000. the value in use of the machine based on its forecast cash flow is estimated at rm100,000. the machine is expected to be used for another three (3) years and its expected scrap value at that date will be nil. what will be the amount of the machine to be disclosed on statement of financial position as at 31 december 2020