17.) What is the impact of an impairment of a tangible fixed asset or an intangible asset on the liability section of the balance sheet ONLY. DO not consider assets or equity. A. Increase B. Decrease C. No impact USE THE FOLLOWING INFORMATION FOR #18: Motown has the following information available: Purchase date Cost of Machine Sales Tax Training prior to production to get ready for intended use Testing prior to production to get ready for intended use Useful Life Straight-line method of depreciation 117X1 102,000 4.00% 4,800 8.300 5 At December 31, 20X3: Fair market value of machine Expected future cash flow from machine Expected selling price of machine Market rate of interest 49,000 38,000 5.000 3.0096 18.) Calculate the book value (carrying valueet book value) of the asset at 12/31/X3 and write the amount on the cover sheet