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.) Estimated Future Asset Book Value Cash Flows Fair Value Impaired? (Y or N) Amount of Loss $185,000 $150,000 $100,000 a. Equipment b. Trademark c. Land $300,000 $440.000 $355,000 $50,000 $22,000 $2 million $17,000 $1 million d. Factory building $2 million