Which item is considered in the depreciation of an asset by the Units-of-Output method that is not considered by other methods? Select one: a. Salvage Value b. Present Value of future cash flows c. Amortized Cost d. Amount of goods that the asset produces e. Cost of any improvements to the asset Sloane, Inc. purchased equipment in 2015 at a cost of $600,000. Two years later the undiscounted future cash flows of the equipment was $360,000. The book value of the asset is $320,000 and it is estimated that the fair value is $300,000. The entry to record the impairment is