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Presented below are two independent cases related to available for sale debt investment Case 1 Case 2 Amortized cost $39,200 $103,100 Fair value 29,400 114,040

Presented below are two independent cases related to available for sale debt investment

Case 1 Case 2

Amortized cost $39,200 $103,100

Fair value 29,400 114,040

Expected credit losses 24,840 94,770

Case 1

Impairment Loss $_________________________

Case 2

Impairment Loss

$_________________________

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