Cullumber Corporation owns machinery with a book value of $2209000. It is estimated that the machinery will generate future cash flows of $1993000. The machinery has a fair value of $1907000. The journal entry to record the impairment loss will increase the asset's Accumulated Depreciation account by $302000. record an extraordinary loss of $86000. include a $302000 credit to the asset account. reduce income from continuing operations by $216000