(a)[15]
Prepare the income statement for the year ended 31 December 2017.
(b)[5]
Calculate the balance on the revaluation reserve account at 1 January 2017 after the revaluation.
(c)[3]
State how the destruction of the new photocopier in January 2018 should be dealt with in the 2017 financial statements and in the 2018 financial statements.
(d)[2]
State the meaning of impairment loss for non-current assets.