please provide me the answer of 1, 2, 3

Current Attempt in Progress The information that follows relates to equipment owned by Pearl Limited at December 31, 2023: Assume that Pearl will continue to use this asset in the future. As at December 31,2023 , the equipment has a remaining useful life of four years. Pearl uses the straight-line method of depreciation. Assume that Pearl is a private company that follows ASPE. 1. Prepare the joumal entry at December 31,2023 , to record asset impairment, if any. 2. Prepare the journal entry to record depreciation expense for 2024. 3. The equipment's fair value at December 31,2024 , is $7.41 million. Prepare the journal entry, if any, to record the increase in fair value. (Credit occount tities are automaticolly indented when the amount is entered. Do not indent manuolly, if no entry is required, select "No Entry" for the account tities and enter O for the amounts. List all debit entries before credit entries)