K For each of the following scenarios, indicate whether a long-term asset has been impaired (Y for yes and N for no) and, if so, the amount of the loss that should be recorded. (Click the icon to view the data ) (Complete all input fields Enter a "0" to show no loss) Asset a. Equipment b. Trademark c. Land d. Factory building Book Value $190,000 $420,000 $45,000 $4 million Estimated Future Cash Flows $150,000 $540,000 $18,000 $4 million Fair Value $120,000 $475,000 $15,000 $3 million Impaired? Amount of (Y or N) Loss