Kane Biotech was preparing the annual financial statements and, as part of the year-end procedures, assessed the assets and prepared the following alphabetized schedule based on adjusted values at December 31, 2020: (Do not round intermediate calculations. Round final answers to nearest whole dollar.) Equipment Furniture Date of Deprec. Purchase Method May 1/15 Units Dun. 28/15DOB Apr. 5/15 N/A Apr. 5/15 SL Apr. 5/15 SL Cost $50,000 22,08 95,000 97,000 70,00 Residual V alue $ 2,000 3 ,000 N/A 26,000 20,000 Useful Life 8,00 units 8 yrs N/A 15 yrs 20 yrs Accum. Deprec. $30,000 18,209 N/A 32,000 22,938 Recoverable Amount $ 5,000 4,050 111,800 62,50 55,100 Office building Warehouse "DDB - Double-declining balance, SL = Straight-line: Units Units-of-production: N/A - Not applicable Required: 1. Record any impairment losses at December 31, 2020. Assume Kane Biotech has recorded no impairment losses in previous years