On December 31, 2018, the Industrial Development Company had equipment costing 12,000 dinars, and the combined depreciation of it was 90,000 dinars. Equipment with new equipment The company management decided to offer the old equipment for sale and it was classified as assets held for sale and the value was estimated The fair value of old equipment is 25,000 dinars and selling costs are 2,000 dinars : Required Proof of journal entries related to the process of classifying equipment as assets held for sale A statement of how the equipment is shown in the balance sheet after it has been reclassified as non-current assets held for sale