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. 2 (Click the icon to view the data.) (Complete all input fields. Enter a "0" to show no loss.) Estimated Future Cash Flows Impaired? (Y or N) Amount of Loss Asset Book Value Fair Value a. Equipment $ 155,000 $580,000 $115,000 $510,000 b. Trademark $190,000 $450,000 $55,000 $10 million c. Land $33,000 $28,000 d. Factory building $10 million $7 million