Den Co has an immentions on its plant The plant cost $32.000 and has acumulated depreciation of $14.000 The total of undiscounted estimated future cash flows from the plant $17.000. The fair value of the plant is estimated to be $14.000 The debts in the journal entry to record the impairment loss are: Loss an impairment of $4,000; Accumulated Depreciation of $4.000 Loss on impairment of $3,000: Accumulated Depreciation of $15.000 Loss on Impairment of $3.000: Accumulated Depreciation of $18,000 Loss on impairment of $4,000: Accumulated Depreciation of $14.000 Praca w nied in 2001 when the following expenditure were made: Attorne tres formation of the company 550.000 Stateling fees and other incorporation costs 10.000 Purchase of a patent 25.000 Legal and other fees for transfer of the patent 12.000 Purchase of equipment 70.000 Preopening salaries and employee training 45.000 Total $212.000 The summary journal entry to record the $212.000 in expenditures would include capitalized assets totaling: $157.000 $117.000