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in 2020, Marina Co. acquired production machinery at a cost of $490,000, which now has an accumulated depreciation balance of $200,000. In 2022, Marina determined

in 2020, Marina Co. acquired production machinery at a cost of $490,000, which now has an accumulated depreciation balance of $200,000. In 2022, Marina determined that the machinery was impaired and calculated an impairment loss of $90,000. Which of the following would be included in Marinas journal entry to record the impairment?

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