Sunland Technology purchased equipment on January 4, 2019 for $249,930. The equipment had an estimated useful life of 6 years and a residual value of $8,730. The company has a December 31 year end and uses straight-line depreciation. On December 31, 2021, the company tests for impairment and determines that the equipment's recoverable amount is $81.650. Calculate the equipment's carrying amount at December 31, 2021 (after recording the annual depreciation). Carrying amount Dec 31, 2021 $ Record the impairment loss. (Credit account titles are automatically Indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry and enter for the amounts.) Date Account Titles and Explanation Debit Credit Dec. 31 (To record impairment loss.)