just need D,E, F answered please and thank you

High Plains Corp. (HP) uses special equipment. The equipment was purchased in January 2019 for $6,000,000 and had an estimated useful life of 8 years with no salvage value. At December 31, 2020, new technology was introduced that would accelerate the obsolescence of HP's equipment. HP's controller estimates that expected future net cash flows on the equipment will be $3,750,000 and that the fair value of the equipment is $3,300,000. Assume HP intends to continue using the equipment, but estimated that the remaining useful life is 4 years from this point. HP uses straight-line depreciation. a.) What is the book value of the equipment at December 31, 2020 (prior to making any adjustment for an impairment)? b.) Prepare the journal entry (if any) to record the impairment at December 31, 2020. c.) Prepare any journal entries for the equipment at December 31, 2021. The fair value of the equipment at December 31, 2021, is estimated to be $3,450,000. (Hint: you need at least one journal entry.) Now assume that HP intends to dispose of the equipment and that it has not been disposed of as of December 31, 2021. Assume the asset can be sold for FV and there is a $250,000 disposal cost. d.) Prepare the journal entry (if any) to record the impairment at December 31, 2020. e.) Prepare any additional journal entry needed at December 31, 2020. (Hint: reclassify) f.) Prepare any journal entries for the equipment at December 31, 2021. The fair value of the equipment at December 31, 2021, is estimated to be $3,450,000