Bentley Inc. completed all of its April 30, 2015, adjustments in preparation for preparing its financial statements, which resulted in the following adjusted trial balance. a) Prepare the entry (entries) to record any impairment losses at April 30, 2015. Assume the company recorded no impairment losses in previous years. Enter an appropriate description when entering the transactions in the journal. Dates must be entered in the format dd/mmm (ie. January 15 would be 15/Jan). For each journal entry, indicate how each account affects the balance sheet (Assets, Liabilities, Equity). Use + for increase and - for decrease. For example, if an account decreases equity, choose '-Equity'. General Journal Page Gj1 Effect On Date Account/Explanation F Debit Credit || Balance Sheet Building Adjusted Trial Balance Accounts payable $5,100 Accounts receivable... 9,100 Accumulated depreciation, building....... 33,000 Accumulated depreciation, equipment._ 16,900 Accumulated depreciation, furniture... 9,200 Allowance for doubtful accounts 410 . 64,000 Cash 4,990 Equipment 41,000 Expenses, including cost of goods sold 347,000 Furniture 22,000 Share capital 30,400 Land 45,000 Merchandise inventory 15,900 Long-term notes payable 42,000 Retained earnings. 43,000 Sales 365,380 Unearned revenue 3,600 b) Prepare a classified balance sheet at April 30, 2015. (select one) Balance Sheet (select one) X + 1) All accounts have normal balances. 2) $12,200 of the note payable balance is due by April 30, 2016. The final task in the year-end process was to assess the assets for impairment, which resulted in the following schedule. Asset Recoverable Value Land_ $48,100 Building 33,100 Equipment 23,100 Furniture 14,900