Wagon LLC owns two Machines, Machine 1 and Machine 2. As economic circumstances have deteriorated due to pandemic situation recently, Wagon LLC has carried out an impairment test of its property, plant and equipment. The values calculated during the review are as follows. All values are at 31 October 2020 ( in OMR): Book value Market value less disposal costs Value in use Machine 1 1,650 1,500 1,400 Machine 2 2,500 2,300 2,600 Considering IAS 16 and IAS 36 , what shall be the machines values that Wagon LLC should use in its balance sheet at 31 October 2020 are