On January $1,2013,$ equipment was purchased for $200,000$ dinars with an estimated useful life of $10$ years and a scrap value of zero. The company uses the cost model to evaluate its assets. At the end of the fourth year, due to indications of a decrease in the value of the equipment, the following data were provided: the expected selling price of the equipment is $105,000$ dinars, the carrying amount is $108,000$ dinars, and the undiscounted future benefits from using the equipment are $100,000$ dinars. At the end of the seventh year, the previous impairment indicators disappeared, and the following data were provided: the recoverable amount is $60,000$ dinars, and the undiscounted future benefits from using the equipment are $58,000$ dinars.

Required: $($First$,$ solve the question completely by drawing a table according to IFRS, and then answer all the questions below$)$

$1.$ What is the depreciation expense of the equipment in the first, second, third, and fourth years?

$2.$ What is the carrying amount of the equipment at the end of the fourth year before recognizing impairment loss?

$3.$ What is the impairment loss to be recognized $($if any$)?$

$4.$ What is the carrying amount of the equipment at the end of the fourth year after recognizing impairment loss $($if any$)?$

$5.$ What is the depreciation expense of the equipment at the end of the fifth, sixth, and seventh years?

$6.$ What is the carrying amount of the equipment at the end of the seventh year before recognizing reversal of impairment loss?

$7.$ What is the reversal of impairment loss?

$8.$ What is the carrying amount of the equipment at the end of the seventh year after recognizing reversal of impairment loss?

$9.$ What is the depreciation expense of the equipment at the end of the eighth, ninth, and tenth years?

$10.$ Draw a table showing the carrying amount and depreciation expense of the equipment from the first year to the tenth year.