Current Attempt in Progress Sunland Corporation uses straight-line depreciation, prepares adjusting entries annually, and has a December 31 year end. It purchased equipment on January 1,2020, for $197,100. The equipment had an estimated useful life of five years and a residual value of $20,130. On December 31,2021 , the company tests for impairment and determines that the equipment's fair value is $93,300. (a) Your answer is correct. Assuming annual depreciation has already been recorded at December 31, calculate the equipment's carrying amount at December 31, 2021, immediately after recording depreciation for the year. Carrying amount \$ Your answer is correct. Assuming annual depreciation has already been recorded at December 31, calculate the equipment's carrying amount at December 31, 2021, immediately after recording depreciation for the year. Carrying amount \$ eTextbook and Media Attempts: 1 of (b) Calculate the amount of the impairment loss, if any. Impairment loss \$