QUESTION 2 Adult Education Ltd acquired an item of plant at a cost of GHe800,000 on I April 2016. The plant had an estimated residual value of GHe 50,000 and an estimated useful life of five yoars, neither of which has changed. Adult Education Ltd uses straight-line depreciation. On 31 March 2018, Adult Education Ltd was informed by a major customer (who buys produets produced by the plant) that it would no longer be placing orders with Adult Education Ltd. Even before this information was known, Adult Education Lid had been having difficulty finding work for this plant. It now estimates that net cash inflows carned from the plant for the next three years will be: Adurt zducation Ltd has confirmed that there is no market in wnich to sent the plant as at 31 March 2018, but is confident that it can still be sold for its original estimated realisable value on 31 March 2021. Adult Education Ltd's cost of capital is 10% and the following values should be used: Requireu: In line with IAS 36: Impairment of Assets, calculate the carrying amounts of the asset above as at 31 March 2018 after applying any impairment losses