NorthCo has defined its computer repair division as a cash-generating unit under IFRS. The company reported the following carrying amounts for this division on May 31, 2020:

Computers	$30,000
Equipment	8,000
Furniture Total	12,000 $50,000

The computer repair division is being assessed for impairment. On May 31, 2020, the division's value in use is $40,000. Please make sure your final answer(s) are accurate to the nearest whole number. Enter 0 for any amounts that are 0. a) Calculate the amount of impairment, if any, of the computer repair division assuming that none of the individual assets has a determinable recoverable amount.

Computers
Equipment
Furniture

b) Prepare the journal to record the impairment from part a), if any. Enter an appropriate description, and enter the date in the format dd/mmm (ie. 15/Jan).

c) Calculate the amount of impairment, if any, of the computer repair division assuming that the computers have a fair value less cost to sell of $28,000, but that none of the other assets have a determinable recoverable amount.

Computers
Equipment
Furniture

d) Calculate the amount of impairment, if any, of the computer repair division assuming that the computers have a fair value less cost to sell of $33,000, but that none of the other assets have a determinable recoverable amount.

Computers
Equipment
Furniture