Pls help me with this one. Thank you

Safety-First Company completed all of its October 31, 2020, adjustments in preparation for preparing its financial statements, which resulted in the following trial balance.

Account	Balance
Accounts payable	$	11,720
Accounts receivable		20,300
Accumulated depreciation, building		79,700
Accumulated depreciation, equipment		37,900
Accumulated depreciation, furniture		21,400
Allowance for doubtful accounts		930
Building		136,900
Cash		11,500
Equipment		90,700
Expenses, including cost of goods sold		761,700
Furniture		50,850
Land		105,850
Merchandise inventory		35,450
Note payable		86,050
Sales		904,150
Tarifa Sharma, capital		62,980
Unearned revenues		8,420

Other information:

1. All accounts have normal balances.
2. $26,900 of the note payable balance is due by October 31, 2021.

The final task in the year-end process was to assess the assets for impairment, which resulted in the following schedule.

Asset	Recoverable Value
Land	$	136,900
Building		106,100
Equipment		29,100
Furniture		15,900

Required: 1. Prepare the entry (entries) to record any impairment losses at October 31, 2020. Assume the company recorded no impairment losses in previous years. (If no entry is required for a transaction, select "No journal entry required" in the first account field.)

a.Record impairment loss on equipment.

b. Record impairment loss on furniture.

c. Record impairment loss on Land.

d. Record impairment loss on Building.

2. Prepare a classified balance sheet at October 31, 2020. (Be sure to list the current assets in the order of liquidity and fixed assets in order of land, building, equipment, and furniture. Enter all amounts as positive values.)

Assets Current assets: Cash $ 11,500 Accounts receivable $ 20,300 930 Less: Allowance for doubtful accounts 19,370 Merchandise inventory 35,450 Total current assets $ 66,320 Property, plant and equipment: Land $ 105,850 0 Building Less: Accumulated depreciation Equipment Less: Accumulated depreciation 0 0 Total property, plant and equipment 105,850 172,170 Total assets $ Liabilities Current liabilities: Total current liabilities $ 0 Non-current liabilities: Total liabilities $ 0 Equity Total liabilities and equity $ 0