Question 5 5 points Save Antwul Zaid co purchased equipment for $60,000 on January 1, 2019. Its useful hfe is 5 years and decides to use revaluation model to report equipment in subsequent periods. The equipments fair value fluctuate as follows (all amounts as of December 31) 2020, $39,000 2021, $19.000 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 - 36000 c- none of the above 2 the result of revaluation at 31/12/2021, includes - 4000 impairment loss b- 5000 impairment loss c7000 impairment loss d-3000 revaluation surplus e- none of the above