Vision Consulting Inc. was preparing the annual financial statements and, as part of the year-end procedures, assessed the assets and prepared the following alphabetized schedule based on adjusted values at December 31, 2015: Date of Deprec Residual Accum. Recoverable Asset Purchase Method* Cost Value Useful Life Deprec. Amount Equipment Nov. 1/10 Units $53,000 $8,000 9,000 units S15,000 S14,000 Furniture Sep. 25/10 DDB 14,000 2,000 10 yrs 9,642 6,000 Land Oct. 5/10 N/A 80.000 N/A N/A N/A 98,000 Office building Jun. 4/10 SL 62,800 16,000 13 yrs 20,100 45,000 Warehouse Nov. 4/10 SL 84,600 9,000 18 yrs 21,700 66,000 *DDB = Double-declining balance; SL = Straight-line; Units = Units-of-production; N/A = Not applicable a) Record any impairment losses at December 31, 2015. Assume Vision Consulting Inc. has recorded no impairment losses in previous years. General Journal Page Gj1 Effect On Date Account/Explanation F Debit Credit Balance Sheet + b) Record depreciation for each asset at December 31, 2016. Assume that there was no change in the residual values or useful lives regardless of any impairment losses that might have occurred. The equipment produced 1,800 units during 2016. Please make sure your final answer(s) are accurate to the nearest whole number. General Journal Page Gj1 Effect On a) Record any impairment losses at December 31, 2015. Assume Vision Consulting Inc. has recorded no impairment losses in previous years. General Journal Effect On Date Account/Explanation F Debit Credit Balance Sheet Page Gj1 + = b) Record depreciation for each asset at December 31, 2016. Assume that there was no change in the residual values or useful lives regardless of any impairment losses that might have occurred. The equipment produced 1,800 units during 2016. Please make sure your final answer(s) are accurate to the nearest whole number. General Journal Page Gj1 Effect On Date Account/Explanation F Debit Credit Balance Sheet + = + -1