Ivanhoe Technology purchased equipment on January 4, 2019, for $251.680. The equipment had an estimated useful life of 7 years and a residual value of $8,780. The company has a December 31 year end and uses straight-line depreciation On December 31, 2021, the company tests for impairment and determines that the equipment's recoverable amount is $83,530, (a) Calculate the equipment's carrying amount at December 31, 2021 (after recording the annual depreciation), Carrying amount Dec 31, 2021 $