Presented below is information related to equipment owned by Finley Company at December 31,2015. Assume that Finley will continue to use this asset in the future As of December 31, 2015, the equipment has a remaining useful life of 4 years. (a) Prepare the journal entry (if any) to record the impairment of the asset at December 31, 2015. (b) Prepare the journal entry to record depreciation expense for 2016. (c) Assume the fair value of the equipment at December 31, 2016 is $4,100,000. Prepare the journal entry (if any) necessary to record this increase in fair value. (d) Assume Finley Company decided to sell the asset immediately after the impairment is recorded at the end of 2015. The fair value of the equipment at December 31, 2016 is $4,100,000. Prepare the journal entry (if any) necessary to record this increase in fair value