Question 2.1 (15 marks) Presented below is information related to an equipment owned by Yorkshire Corp. on Dec. 31, 2022. $ Cost 60,000 Accumulated depreciation to date 6,000 Value-in-use 40,000 Fair value less costs to sell 28,000 Assume that Yorkshire will continue to use this asset in the future. As of Dec. 31, 2022, the equipment has a remaining useful life of 4 years with a zero-residual value. Instructions: (a) Prepare the necessary entry to record the impairment of the equipment at Dec. 31, 2022, if any. (b) Assume that, in the following year, on Dec. 31, 2023, the recoverable amount of the equipment is $32,000, and depreciation of the equipment has been recorded, up-to-date. Prepare a necessary entry at Dec. 31, 2023 to record the changing value of the equipment, if any