For each of the following scenarios, indicate whether a long-term asset has been impaired (Y for yes and N for no) and, if so, the amount of the loss that should be recorded. (Click the icon to view the data.) (Complete all input cells. Enter a "0" to show no loss.) Carrying Amount Impaired? (Y or N) Asset Amount Value in Use Fair Value of Loss a. Equipment $230,000 $190,000 $440,000 $ 150,000 $355,000 b. Trademark $300,000 C. Land $48,000 $20,000 $17,000 d. Factory building $11 million $11 million $9 million