cash flows, and fair values of the plant and equipment are listed below: (Click the icon to view the cash flows and fair values.) Determine the impairment loss and the revised annual depreciation expense. Prepare any necessary journal entries to record the impairment. Begin by computing the impairment loss for the plant and equipment. (Use a minus sign or parentheses for any loss amounts.) Data table Next, prepare the journal entry necessary to record the impairment. (Record debits first, then credits. Exclude explanations from any jo Determine the revised annual depreciation expense. The annual depreciation expense is