Company A owns two buildings, called A and B, and two machines, called C and D. Among them, building A is an investment real estate for rent and can be owned separately. cash flow generation, while building B and two pieces of machinery and equipment, C and D, are combined into one cash-generating unit. In addition, last year, Company A acquired Company B Goodwill is also recognized at the time, because the goodwill is beneficial to the economic benefits of all assets (including Building A and the cash-generating unit), and Company A believes that in the future When conducting impairment testing, it is reasonable to use the proportion of the book value of each asset as the basis for allocating goodwill. The carrying amount and net equity of each asset at the end of 2001 The fair value and value in use information is as follows, the value in use of the cash-generating unit is $1,900,000

	Building A	Building B	Machine C	Machine D	Goodwill
carrying value	$2,000,000	$1,000,000	$500,000	$500,000	$200,000
net fair value	1,900,000	930,000	500,000	NA	NA
using value	2,050,000	NA	NA	NA	NA

At the beginning of 2002, the remaining useful life of the two buildings of Company A is 20 years, and the depreciation is recognized by the straight-line method. The remaining useful life of the two pieces of machinery and equipment is Both are 5 years and all assets have no salvage value. The net fair value and value in use of each asset at the end of 2002 are as follows, the recoverable amount of the cash-generating unit Amount is $1,800,000

	Building A	Building B	Machine C	Machine D
net fair value	1,900,000	930,000	500,000	NA
using value	1,920,000	NA	NA	NA

(1) Company As impairment entry at the end of 2001

(2) The depreciation (or reversal) entries that Company A should have at the end of 2002.