Please answer both Parts. Thanks

At the year ended 31 December, 2016, the accountant of Roadway Company prepares journal entries to record the depreciation expenses and impairment of an assembly machine. The machine was purchased in January 2014 for exist1, 200,000 and had an estimated useful life of 10 years with no residual value. At 31 December, 2016, new technology was introduced that rendered this assembly machine a bit obsolescence. He estimates that the present value of expected future net cash flows on the assembly machine will be exist650,000 (value-in-use) and that the fair value less selling cost will be exist620,000. Roadway Company plans to continue using this assembly machine in its production. The company uses straight-line depreciation. Required: (a) Prepare the journal entry to record the depreciation and impairment (if any) at 31 December, 2016. (b) Prepare any journal entries for the machine at 31 December, 2017 if the recoverable amount of the machine at 31 December, 2017 is estimated to be exist600,000