Volkswagen Group reports the following information for property, plant, and equipment as of December 31, 2014, along with additions, disposals, depreciation, and impairments for the year ended December 31, 2014 (euros in millions):
Property, plant, and equipment, net . . . . . . . . . . . . . . . . . . . €46,169
Additions to property, plant, and equipment . . . . . . . . . . . . . 11,560
Disposals of property, plant, and equipment . . . . . . . . . . . . . . 2,430
Depreciation on property, plant, and equipment . . . . . . . . . . . 7,509
Impairments to property, plant, and equipment . . . . . . . . . . . . . 143
1. Prepare Volkswagen's journal entry to record its depreciation for 2014.
2. Prepare Volkswagen's journal entry to record its additions for 2014 assuming they are paid in cash and are treated as "betterments (improvements)" to the assets.
3. Prepare Volkswagen's journal entry to record its €2,430 in disposals for 2014 assuming it receives
€720 cash in return and the accumulated depreciation on the disposed assets totals €1,195.
4. Volkswagen reports €143 of impairments. Do these impairments increase or decrease the Property, Plant, and Equipment account? By what amount?