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The information that follows relates to equipment owned by Coronado Limited at December 31, 2020: Cost $ 6,840,000 760,000 Accumulated depreciation to date Expected future net cash flows (undiscounted) Expected future net cash flows (discounted, value in use) 5,320,000 4,826,000 Fair value 4.712,000 Costs to sell (costs of disposal) 38,000 Assume that Coronado will continue to use this asset in the future. As at December 31, 2020, the equipment has a remaining useful life of four years. Coronado uses the straight line method of depreciation required, select "No Entry" for the account titles and enter for the amounts.) Date Account Titles and Explanation Debit Credit December 31, 2020 Loss on Impairment 1.368.000 Accumulated Impairment losses - Equipment 1,368.00 December 31, 2021 Depreciation Expense 1:178,000 Accumulated Depreciation Equipment 117.000 December 31, 2021 No Entry Repeat the requirements in (a) above assuming that Coronado is a public company that follows IFRS. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter o for the amounts.) Account Titles and Explanation Debit Credit Date December 31, 2020 Loss on impairment 1,368,000 Accumulated impairment losses: Equipment 1,368,000 December 31, 2021 Depreciation Expense 1.178,000 Accumulated Depreciation Equipment 1.178,000 December 31, 2021 No Entry 0 Recovery of Loss from Impairment