Sandhill Corporation owns machinery with a book value of $2210000. It is estimated that the machinery will generate future cash flows of $1990000. The machinery has a fair value of $1909000. The journal entry to record the impairment loss will record an extraordinary loss of $81000. increase the asset's Accumulated Depreciation account by $301000. include a $301000 credit to the asset account. reduce income from continuing operations by $220000