PE 9-14 Determining Asset Impairment Buyun Company purchased a building 14 years ago for $830,000. The building has accur lated depreciation of $581,000 and net fair value of $175,000. Buyun expects the building will ge erate a net cash inflow for the next seven years, as represented by the value in use of $210,000. From an accounting point of view, determine whether the building is impaired. Recording Decreases in the Value of Property, Plant, and Equipment Using the information in PE 9-14, determine the amount of impairment and record the impairment loss. PE 9-15 LO (6 Discarding Property, Plant, and Equipment Stout Company scrapped a truck with a historical cost of $60,000 and accumulated depreciation of $48,000. In addition, the company had to pay $500 to discard the truck. Make the necessary journal entry to record this transaction. PE 9-16 0 8 E 9-17 Selling Property, Plant, and Equipment Millard Company sold a truck with a historical cost of s60,000 and accumulated depreciation of 0 $48,000 for $14,000 cash. Make the necessary journal entry to record this transaction. Selling Property, Plant, and Equipment Didericksen Co $24,000 for $20,000 cash. Make the journal entry necessary to record the sale. E 9-18 mpany sold a truck with a historical cost of $50,000 and accumulated depreciationo (8