Below is information related to equipment owned by Yellow on December 31, 2017 (after adjusting journal entry for depreciation is made):

Cost	$650,000
Accumlated depreciation	350,000
Undiscounted expected future net cash flow	160,000
Present value of expected future net cash	130,000

As of December 31, 2017, the equipment has a salvage value of $30,000 and is expected to produce 1,000,000 more units over its remaining useful life. Yellow uses the unitsofproduction depreciation method.

a. What is the amount of impairment loss (if any) to be recorded at 12/31/2017?

b. How much depreciation should be taken on the equipment in 2018, assuming 200,000 units were produced in 2018?

***Please note that work must be shown***