Question 1 Systria is preparing its financial statements for the year ended 31 December 20X7 and has a number of issues to deal with regarding non-current assets. (0) Systria has suffered an impairment loss of $90,000 to one of its cash generating units. The carrying amounts of the assets in the cash-generating unit prior to adjusting for impairment are: $'000 Goodwill 50 Patent 10 Land and buildings 100 Plant and machinery 50 Net current assets 10 The patent is now estimated to have no value. (ii) During the year to 31 December 20X7 Systria acquired Dominica for $10 million, its tangible assets being valued at $7 million and goodwill on acquisition being $3 million. Assets with a carrying amount of $2.5 million were subsequently destroyed. Systria has carried out an impairment review and has established that Dominica could be sold for $6 million, while its value in use is $5.5 million. (iii) A freehold property originally costing $100,000 with a 50-year life has accumulated depreciation to date of $20,000. The asset is to be revalued to $130,000 at 31 December 20X7. Required a) What is the post-impairment carrying amount ofh plant and machinery in (i) above? b) What is the carrying amount of the goodwill in (ii) following the impairment review? c) Which is the double entry is required to record the revaluation in (iii)? d) What will be the depreciation charge on the asset in (iii) for the year ended 31.12.X8