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 fields. Enter a "0" to show no loss.) Asset Book Value Estimated Future Cash Flows Fair Value Impaired? (Y or N) a. Equipment $185,000 $152,000 $135,000 b. Trademark $350,000 $470,000 $410,000 c. Land $70,000 $43,000 $41,000 d. Factory building $10 million $10 million $8 million Amount of Loss Next