Alou Corporation reported the following information at year-end: Building Patent Copyright Machine Book Value $572,000 Estimated Cash Flows Fair Value $389,000 $411,000 $ 44,000 $ 49,000 $ 41,000 $ 49,000 $109,000 $ 47,000 $ 42,000 $129,000 $ 87,000 Based on the above information, what is the total amount of impairment loss that Alou should recc Multiple Choice $139,000. $168,000. $143,000. Tatsuo Corporation purchased farm equipment on January 1, 2019, for $296,000. In 2019 and 2020, Tatsuo depreciated the asset on a straight-line basis with an estimated useful life of five years and a $86,000 residual value. In 2021, due to changes in technology, Tatsuo revised the residual value to $32,000 but still plans to use the equipment for the full five years. What depreciation would Tatsuo record for the year 2021 on this equipment? Multiple Choice $52,800 $53,600. $28,000. $60,000