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Problem 30-13 (AICPA Adapted) On January 1, 2017, Roundabout Company purchased a machine for P800,000 and established an annual depreciation charge of P100,000 over an eight-year life. During 2020, after issuing the 2019 financial statements, the entity concluded that the machine suffered permanent impairment of the operational value. The reasonable estimate of the amount expected to be recovered through use of the machine for the period January 1, 2020 through December 31, 2024 is P200,000. What should be reported as carrying amount of the machine on December 31, 2020? a. 0 b. 100,000 C. 160,000 d. 400,000 Problem 30-14 (AICPA Adapted) Mortal Company acquired a machine for P3,200,000 on August 31, 2017. The machine has a 5-year useful life, a P500,000 residual value, and was depreciated using the straight line method. On May 31, 2020, a test for recoverability revealed that the expected net future undiscounted cash inflows related to the continued use and eventual disposal of the machine amount to P1,500,000. The fair value less cost of disposal of the machine on May 31, 2020 is P1,350,000 with no residual value. What is the depreciation of the machine for June 2020? a. 51/000 b. 50,000 C. 45,000 d. 53,000