How is b answered? given that a is correct? all the information is in the picture

Exercise 11-21(Fan Level suarniaelon) Pearl Landscaplng lelbed has debermlned the : lawn malncenance dMslon Is a msh-genemtlng unll under (FPS. The turning amounts cf the dlvislcn's assets at Decemberil, 1017, are as follows: Land $35,000 Bulldlng 53,000 Equlpment 43,000 Trucks 25,000 $172,000 The lawn malntenancedlv'slcn has been assessed for Impalrrnentand It Is determined [hat the dlv'slcn's value In use Is $160,000, Falrvalue leg cuss to sell 1s $127,000, and undlsccunted future net cash Flows is $196,000. 7 (a) Your answer nae been saved and sent For grading. see Gradecook For scare detalls. Determlne 1f the rash-generating unll is impalred and preparetne journal entry, ll any, to record the Impaln'nent at December 31, 201?, assumlng that can cl the Inclvlcual assets In the dluislcn has a dehermlnacle reuweI-ahle amount. (Credltacmnt titles are automatically indentedI when the amount .le entered. Do not lndent manualiy. ll'na entry ls requlred, select "No Entry" for Illa account tlties and enter a for the amounts. Do not round Intermediate calculatlons. Round answers to a decimal places, e4. 5,215.) lace mulla- Illd m \"I m December 31, 2017 IL\" on numb\"... l | 12000| | | | w ll U ml | Accumuhted sznsn'allurl - BulIrJir-gs l | | | 4744| | mmuhted Depren'allcn - Equlpmrlt l | | | Bowl | Ammuhted Depreu'allon -Trud(s l | | | 1744| Attempts: I. of I. and V {'1} Prepare the jcurnal entry, 1! any, to record the lmpairment at December 31, 2017, assumlng that thedlvlslcn'ls only lndlvldual asset that has a decermlnahle recoverable amount ls the hulldlng, which hasa lalr value leg ccsm to sell of $64,000. (Credit account titles are automatically lndented when the amount is entered. Do not indent manually. rtno entry is required, select \"No Entry\" for tlle emunt titles and enter a For tlle amouncs. Do not round Inten'nedlate calculations. Round answers to a decimai places, my. 5,215.)