PT Janji Gak Nangis is committed to dispose the plant of its ABC cash-generating unit. On 30 June 2021, all criteria are met for the plant to be classified as held for sale. The plant is carried under the cost model. Details of the ABC CGU's plant at 30 June 2021 are: Scenario 1 USD Scenario 2 USD Cost (purchased on 1 Jan 2019) 10,000 10,000 Depreciation rate (straight line, no residual value) 10% 10% At 30 June 2021 Fair value 7,000 7,000 Cost to sell 200 200 At 30 December 2021 Fair value Cost to sell 7,000 7,800 100 100 The disposal is expected to take place in February 2022. Instructions: Prepare all the journal entries for all scenarios tono record the non-current asset as held for sale for the year ended December 31, 2021 (impairment/reversal of impairment)