please solve this problem

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.) Useful Life 7,000 units sed Asset Equipment Furniture Land Office building Warehouse Date of Purchase May 1/15 Jun. 28/15 Apr. 5/15 Apr. 5/15 Apr. 5/15 Deprec. Method Units DDB N/A SL SL Residual Value $ 5,000 2,000 N/A 17,000 10,000 Cost $ 40,000 12,000 85,000 77,000 55,000 8 yrs Accum. Deprec. $ 20,000 9,509 N/A 23,000 12,938 Recoverable Amount $ 8,000 2,950 101,800 52,500 45, 100 N/A 15 yrs 20 yrs *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. No Date General Journal Debit Credit 1 Dec 31, 2020 13 500 Impairment loss Equipment Office building 12,000 1,500 2. Record depreciation for each asset at December 31, 2021. Assume that there was no change in the residual values or useful lives regardless of any impairment losses that might have occurred. The equipment produced 1,800 units during 2021. No Date General Journal Debit Credit 1 December 31, 202 Depreciation expense, equipment Accumulated depreciation, equipment 2,057 X 2,057 X 2. December 31, 202 Depreciation expense, furniture Accumulated depreciation, furniture 738 X 738 X 3 December 31, 202 Depreciation expense, office building Accumulated depreciation office building 3,550 X 3.550 4 December 31, 202 Depreciation expense, warehouse Accumulated depreciation, warehouse 2.250 > 2.250