Current Attempt in Progress Oriole Company must perform an impairment test on its equipment. The equipment will produce the following cash flows: Year 1, $26,000; Year 2, $47,000; Year 3, $57,500. The discount rate is 9%. What is the value in use for this equipment? (For calculation purposes, use 5 decimal places as displayed in the factor table provided. Round final answer to 2 decimal places, e.g. 5,275.25.) Click here to view the factor table PRESENT VALUE OF 1. Click here to view the factor table PRESENT VALUE OF AN ANNUITY OF 1. Value in use $