Hackel Industries presents you with the following information.

Description	Date*Purchased	Cost	Salvage Value	Life in Years	Depreciation method	Accumulated Depreciation on 12/31/21	Depreciation for 2022
Machine A	2/14/20	$142,500	$16,000	10	(a)	$33,350	(b)
Machine B	8/15/19	(c)	21,000	5	SL	29,000	(d)
Machine C	7/21/18	75,400	23,500	8	DDB	(e)	(f)
Machine D	10/15/(g)	219,000	69,000	5	SYD	70,000	(h)

*Hackel has a policy of recording depreciation as detailed as possible. Therefore, for a machine purchased on 10^th or 11^th, they consider the depreciation for the rest of the month, i.e., 2/3 of the months. For a machine purchased on 14^th or 15^th, they consider the depreciation for the rest of the month, i.e., ½ of the months.

Required:

1. Complete the table for the year ended December 31, 2022.
2. Suppose on 12/31/2023, Hackel found out that the expected undiscounted net cash flows for Machine A is 100,000, and the fair value of Machine A is 70,000. Please explain if impairment loss needs to be recorded and why. Record the journal entry if needed.
3. Suppose on 1/1/2023, Hackel sold Machine D for 100,000. Please record the transaction.