On 1/1/2013, equipment was purchased with a value of 200,000 dinars. Its useful life was estimated at 10 years, and the scrap value is zero, and it is depreciated using a straight-line method. The company uses the cost model in evaluating its assets, and at the end of the fourth year, and as a result of indications of a decrease in the value of the equipment, you were provided with the following data: the expected selling price of the equipment 105,000 dinars, the value in use 108,000 dinars, the undiscounted value of the future benefits of using the equipment 100,000 dinars. At the end of the seventh year, the previous indicators of decline disappeared and the following data were available: the recoverable value of 60,000 dinars, and the undiscounted value of future benefits from the use of equipment 58,000 dinars. Required: (First solve the whole question by drawing the table according to IFRS and then answer all the questions below) 1. What is the value of equipment depreciation expense in the first, second, third and fourth year. 2. What is the book value of the equipment at the end of the fourth year and before calculating the impairment loss. 3. What is the value to be recognized as an impairment loss (if any). 4. What is the book value of the equipment at the end of the fourth year after calculating the impairment loss (if any).