Ricardo Company plans to dispose of a group of net assets that form part a disposal group. The net assets that form part of a disposal group. The net assets at December 31 , 2019 are: Before the date of reclassification, the property, plant and equipment had a fair value of P15,000,000; the inventory has a net realizable value of P,000,000. The fair value less costs to sell of the disposal group is P25,000,000. Required: 1. What amount of the impairment is allocated to the property plant and equipment. 2. What amount of the impairment loss is allocated to the goodwill? 3. What amount of the impairment loss is allocated to the inventory? 4. Immediately after classification as held for sale, what amount should be presented as the carrying value of the disposal group? 5. Immediately after classification as held for sale, what amount of liability directly associated with the disposal group should be presented in the liability section of the balance sheet? 6. Immediately after classification as held for sale, what amount shoulds be disclosed separately in equity relating to non -current asset held for sale