recorded. For each of the following scenarios, indicate whether a long-term asset has been impaired (Y for yes and N for no) and, if so, the amount of the loss that should be (Click the icon to view the data.) (Complete all input fields, Enter a "0" to show no loss.) Estimated Future Asset Book Value Cash Flows Fair Value Impaired? (Yor N) Amount of Loss a. Equipment $185,000 $226,000 $225,000 b. Trademark $330,000 $230,000 c. Land $70,000 $44,000 d. Factory building $3 million $3 million $205,000 $40,000 $2 million