22) At the end of its 2018 fiscal year, a triggering event caused Janero Con impairment test for one of its manufacturing facilities. The following infor Book value Estimated undiscounted future cash flows Fair value The manufacturing facility is: A) Impaired because its book value exceeds undiscounted future cash B) Not impaired because its book value exceeds undiscounted future C) Not impaired because it continues to produce revenue. D) Impaired because its book value exceeds fair value. 23) Unrealized holding gains and losses are included in net income classified as available for sale. 24) Unrealized holding gains and losses on trading securities avail following effects on accumulated other comprehensive income: Gains No Effect Decrease Decrease Increase Losses No Effect Decrease Increase Decrease a. b. C. d. A) Option a B) Option b C) Optionc D) Option d 22) At the end of its 2018 fiscal year, a triggering event caused Janero Con impairment test for one of its manufacturing facilities. The following infor Book value Estimated undiscounted future cash flows Fair value The manufacturing facility is: A) Impaired because its book value exceeds undiscounted future cash B) Not impaired because its book value exceeds undiscounted future C) Not impaired because it continues to produce revenue. D) Impaired because its book value exceeds fair value. 23) Unrealized holding gains and losses are included in net income classified as available for sale. 24) Unrealized holding gains and losses on trading securities avail following effects on accumulated other comprehensive income: Gains No Effect Decrease Decrease Increase Losses No Effect Decrease Increase Decrease a. b. C. d. A) Option a B) Option b C) Optionc D) Option d