Server Farm $($servers and network assets$)$

When the servers and network assets were initially purchased in $2018,$ the company had to $$arrange for long distance transportation from Toronto, costing $$16,000.$

$$Insurance while in transit was $$34,000.$The company also had to $$pay technical engineers to $$install and setup the equipment, costing $$35,000.$ Start$-$up and testing costs were another $$15,000.$Total expenditure $$100,000$ was fully expensed $$was fully expensed in $2018.$For the year ended Dec $31,2021$Meg gathered the following information on the server farm assets. Despite evidence from internal reporting shows performance below expectations, no $$impairment was recognized.

$($picture is information$)$

Required: Regarding server farm, provide correct calculations and journal entries for each transaction in compliance with IFRS. Include your assumptions in the calculations journal entries.

And please show me each transaction $2018$ to $2021$ and please tell me how to calculate using BA ll plus calcurator.