The following business Business A has a financial year-end of 31 October. The business has a single delivery van that appeared on the post-adjustment trial balance at 31 October 2018 at a cost of 299999 and the accumulated depreciation: vehicles account showed a balance of 75000. Depreciation expense for the year ended 31 October 2019 amounted to 23 000. On 31 October 2019 the business was concerned that the vehicle may have suffered damage as it had been in an accident. At 31 October 2014 it is estimated that the vehicle could be sold for 204 000 if 4 500 is spent on repairs and the value in use of the vehicle amounted to 201 000. Indicate which, if any of the following journal entries should be processed on 31 October 2014: A. DR Impairment loss 23999 CR Accumulated impairment 23999 B. DR Impairment loss 2499 CR Accumulated impairment 2499 C. DR Impairment loss 999 CR Accumulated impairment 999 D. DR Impairment loss 16499 CR Accumulated impairment 16499 E. No entry require