The information that foliows relates to equipment owned by Pearl Limited at December 31, 2023: Assume that Peari will continue to use this asset in the future. As at December 31, 2023, the equipment has a remaining useful life of four years. Pearl uses the straight-line method of depreciation. Repeat the requirements in part (a) above assuming that Pearl is a public company that follows IFRS. (Credit occount titles are automatically indented when the amount is entered, Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.)