Fashion House Ltd$.$ designs, manufactures, and markets clothing products for both women and men. The company conducted an

impairmFashion House Ltd$.$ designs, manufactures, and markets clothing products for both women and men. The company conducted an

impairment test for its property and equipment at December $31,2022,$ the end of its fiscal year, and determined that the property and

equipment were impaired. The effects of the company's transactions related to property and equipment during $2022$ and the

impairment losses are reflected in the following information.

Required:

Reconstruct the journal entry for the disposal of property and equipment during the year.

Compute the amount of property and equipment that Fashion House Ltd$.$ wrote down as impaired during the year. Fashion House

records impairment losses as adjustments to accumulated depreciation. $($Hint: Set up T$-$accounts.$)$