Please help!!!!!!

Salem Hospital uses special equipment in its brain surgery operations. The equipment was purchased in January 2012 for $8,000,000 and had an estimated useful life of 8 years with no salvage value. On December 31, 2013, new technology was introduced that would accelerate the obsolescence of Salem Hospital's equipment Salem Hospital's controller estimates that expected future net cash flows on the equipment will be $5,000,000 and that the fair value of the equipment is $4,400,000. Salem Hospital estimates that the remaining useful life is 4 years and uses Straight-line depreciation Salem Hospital recognizes the correct depreciation expense and impairment at year end. On January 1, 2014, Salem Hospital decided that it intends to dispose of the equipment. However, as of December 31, 2014, it has not yet been sold What is the carrying value of the equipment on December 31, 20137 b) What amount of any should Salem Hospital report as an impairment loss to its equipment on December 31, 2013 c) What would be the depreciation expense charged to the equipment on December 31, 2014? d) Assuming the fair value is estimated to be $4,600,000 on December 31, 2014, the journal entry to adjust the equipment to fair value should include a credit to recovery of impairment of