It is now December 31, Year 1 and equipment was purchased one year ago at the cost of $256,000. The equipment had a 10-year expected useful life and a residual value of $45,500. The equipment is being depreciated using the straight-line method. An impairment test has just been conducted on the asset. Due rapid technological change, the equipment has a recoverable amount of $212,600. Using in the information above, answer the following: 1. Depreciation expense for Year 1 (nearest dollar without comma, e.g. 15000): 2. Impairment loss recorded at the end of year one (nearest dollar without comma, e.g. 15000): 3. Equipment's carrying amount, ending balance sheet for year one (nearest dollar without comma, e.g. 15000)