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Brief Exercise 17-13 Presented below are two independent cases related to available-forsale debt investments. Case 1 Case 2 Amortized cost $42,640 $99,100 Fair value 33,490

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Brief Exercise 17-13 Presented below are two independent cases related to available-forsale debt investments. Case 1 Case 2 Amortized cost $42,640 $99,100 Fair value 33,490 109,150 Expected credit losses 28,520 91,870 For each case, determine the amount of impairment loss, if any. {If no loss, please enter 0'. Do not leave any elds blank.)

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