Question 4: 10 Points Alou Corporation reported the following information at year- end: Estimated Book ValueCash FlowsFair Value Building S 500,000 S 380,000 S360,000 Patent 45,000S 40,000 S 38,000 Copyright S 40,000 S 38,000 S 39,000 Machine 130,000S 120,000 S 85,000 Based on the above information: a) What is the total amount of impairment loss that Alou should record at year end? b) Prepare the journal entry to record the impairment loss for the building and machine only