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2. The comnanv provided the data of PP\&E in a cash-generating unit (CGU) as follows: The unit's fair value less costs to sell was $25,000. The unit's future cash flows was $32,000, and its present value was $28,000. The company adopted IFRS. Required (14 marks) Note: Don't need to show calculation: (1) Prepare journal entries to record impairment. (2) If the recoverable amount of Equipment C is $19,000, prepare journal entries to record impairment. (3) If the recoverable amount of Equipment C is $24,000, prepare journal entries to record impairment