Beerboowns equipment that with an original cost of $900,000 and an accumulated depreciation balance to-date of $380,000.In its impairment analysis, the accounting manager determined that the equipment will generate expected future cash flows of $500,000.Currently, the fair market value of the equipment is assessed at $400,000.

If the asset is impaired, by how much must Beerbodebitits LOSS ON IMPAIRMENT account?

Enter zero if the asset is not impaired.Otherwise, input dollar amounts (round to nearest cent; no $ sign; commas okay)