Wilbern Ltd prepares financial statements to 30 June each year. On 1 March 2019, the company classifies a non-current asset as held for sale. The asset is eventually sold in July 2019. Calculate: (i) any impairment losses (or gains) that should be recognised in the financial statements for the year to 30 June 2019, and (ii) any gain or loss on disposal that should be recognised in the financial statements for the year to 30 June 2020 if the carrying amount of the asset at 1 March 2019, its fair value (less costs to sell) on that date and on 30 June 2019 and its disposal proceeds are as follows