The following information relates to three assets held by Entity A at the year-end of 2023: These assets are used by Entity A for generating economic benefits in its business operation. REQUIRED: According to relevant accounting standards, measure: - the impairment loss which was charged in the Statement of Profit or Loss for the period ended 31 December 2023; and - the carrying amount of the PPE which was recognised in the Statement of Financial Position as at 31 December 2023. ANSWERS: Statement of Profit or Loss for the period ended 31 December 2023 The impairment loss is $ Statement of Financial Position as at 31 December 2023 The carrying amount is $