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Presented below are two independent cases related to available-for-sale debt investments. Case 1 Case 2 Amortized cost $36,310 $105,500 Fair value 27,230 114,530 Expected credit

Presented below are two independent cases related to available-for-sale debt investments. Case 1 Case 2 Amortized cost $36,310 $105,500 Fair value 27,230 114,530 Expected credit losses 22,700 98,260 For each case, determine the amount of impairment loss, if any. (If no loss, please enter 0. Do not leave any fields blank.) Case 1 Impairment Loss $ Case 2 Impairment Loss $

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