Sentosa Corporation plans to dispose of some assets together as a group. Details of the disposal group at December 31, 2019 are given below: Carrying Goodwill PPE (carried at revalued amounts) PPE (carried at cost) AFS financial assets Inventory Total Value as remeasured immediately classification before classification as held for as held for sale sale P 3,900,000 P 3,900,000 amount at 12/31/19 before a. P14.209 million b. P14.679 million 11,960,000 14,820,000 6,240,000 4,680,000 P41,600,000 10,400,000 14,820,000 5,720,000 3,900,000 P38,740,000 The fair value less costs to sell of the disposal group is P33,800,000 while the value in use is P34,600,000. In the books of accounts, the carrying amount of the ledger account PPE (carried at cost) after allocation of impairment loss is c. P13.780 million P14.244 million d.