Hi can someone please help me answer the question (a) in the pictures attached. All information is provided within the pictures. Thank you

Part B The following is the summarised trial balance of Down Manufacturers at 31 March 20X4: All the plant was purchased two years ago. Accumulated depreciation to 31 March 204 was measured on the straight line method over an estimated useful life of six years to a nil residual value. At 31 March 20X4, technological changes indicated that the plant may be impaired. Management estimated that the plant could be disposed of for C65000 and that costs of disposal would amount to C5 000 . Management also estimated the cash flows from continuing to use the asset for the remainder of its useful life. The discount rate appropriate to the business is 12%. The estimated cash flows, as well as the present value of C1 at 12%, are shown below. All the adjusting and closing entries for the year ended 31 March 204 have been processed, except for the possible impairment of the plant. You are required to: a. Provide the journal entry/entries to account for the impairment loss, if any