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DIEU LACILISC 1 11 Presented below are two independent cases related to available-for-sale debt investments. Amortized cost Fair value Expected credit losses Case 1 $37,020

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DIEU LACILISC 1 11 Presented below are two independent cases related to available-for-sale debt investments. Amortized cost Fair value Expected credit losses Case 1 $37,020 27,060 21,600 Case 2 $101,200 110,650 93,050 For each case, determine the amount of impairment loss, if any. (If no loss, please enter 0. Do not leave any fields blank.) Case 1 Impairment Loss Case 2 Impairment Loss

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