On December 31, 2018, the North Company had equipment, the historical cost of which was 120,000 dinars, and its combined amortization of 63,000 dinars, and the useful life was The remaining equipment at the end of its useful life is 15,000 dinars. The company uses the straight-line method for equipment consumption and upon preparation The financial statements on 12-31-2018 the company estimated the fair value of the equipment at 56,000 dinars and the estimated costs for disposal Equipment 4000 dinars and the value in use is 53,000 dinars. On 31-12-2019 the recoverable amount was estimated at 28,000 .Dinar The company was using a revaluation form to account for equipment Required Determine the recoverable value of the equipment on 31-12-2018 -1 Proof of the journal entry related to the loss of decline on 12-31-2018, if any -2 A statement of how to show the equipment in the financial statements on 31-12-2018-3 Proof of recording the annual depreciation expense of the equipment on 4-31-2019

Evidence of reevaluation restrictions where required 5