Bentley Inc. completed all of its August 31,2024 , 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 August 31, 2024. 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 \\( \\mathrm{dd} / \\mathrm{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'. 1) All accounts have normal balances. 2) \\( \\$ 12,100 \\) of the note payable balance is due by August \\( 31,2025 \\). The final task in the year-end process was to assess the assets for impairment, b) Prepare a classified balance sheet at August 31, 2024. which resulted in the following schedule