Question 1 Question 1 5 points Sa Zaid co. purchased equipment for S60,000 on January 1, 2019. Its useful life is 5 years. Zaid decides to use revaluation model to report equipment in subsequent periods. The equipment's fair value fluctuate as follows (all amounts as of December 31): 2020, 539,000:2021. S19.000 book value of equipment at 31/12/2019 and its fair value are the same required: 1- amount of equipment to be reported at 31/12/2020 statement of financial position - 48000 b- 39000 C- 60000 d- 36000 e-none of the above 2- the result of revaluation at 31/12/2021, includes: a- 4000 impairment loss b- 5000 impairment loss C- 7000 impairment loss d- 3000 revaluation surplus e- none of the above