Question 1. Enterprise Co is heavily involved in developing a new production process. In the year to 31 March 20X1 the amount of expenditure incurred on development costs could be analysed as follows: Euro 1 April 20X0 to 30 September 20X0 18,400 1 October 20X0 to 31 March 20X1 6,500 Total 24,900 On 1 October 20X0 Enterprise Co demonstrated that the production process met the recognition criteria of IAS 38 Intangible Assets. The amount estimated to be recoverable from the process is 21,000. At what amount should the production process be recognised as an intangible asset at 31 March 20X1 in accordance with IAS 38? 6,500 Please, I want the 18,400 journal entries to 21,000 prove 6500 and 21000? 24,900