Assume that X Company performs an impairment test for its equipment. The carrying amount of X company's equipment is SAR 200,000, its fair value less costs to sell is SAR 190,000, and its value-in-use is SAR 170,000. What is the journal entry to record impairment loss?

O a. Dr. Loss on impairment 30,000, Cr. accumulated depreciation 30,000. O b. Dr. loss on impairment 10,000, Cr. accumulated depreciation 10,000. O c. Dr. accumulated depreciation 30,000, cr. Loss on impairment 30.000. O d. Dr. Loss on impairment 30,000, equipment 30.000.