How do I get #22?

1/1/X1 S 754,000 4.00% Years $ s 2.000 2,400 5 5 SE THE FOLLOWING INFORMATION FOR 821 & 22: Motown has the following information available: 12/31/X3 $ 48,000 $ 43.000 $ 500 5.00% Purchase date Cost of Machine Sales Tax Training prior to production to get ready for intended use Testing prior to production to get ready for intended use Useful Life Straight-line method of depreciation Impairment testing date Fair market value of machine Expected future cash flow from machine Expected selling price of machine Market rate of interest 68,224 LO 21.) Calculate the book value carrying valuelnet book value) of the asset at 1" 22) Calculate the impairment loss if any