$560,000, but a realistic recovery amount is $320,000 (net of disposal costs). The accounting records show cost, $2,320,000; accumulated depreciation, $1,280,000. Required a. Provide the entry that Down should make to record the impairment of value. Note: If a line in a journal entry isn't required for the transaction, select "N/A" as the account names and leave the Dr. and Cr. answers blank (zero). b. What is the net book value after the entry (if any) is recorded for impairment