do second part please

Current Attemptin Progress Cullumber Technology purchased equipment on January 4, 2019, for $250,500. The equipment had an estimated useful life of 7 years and a residual value of $9,700. 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 $85,710. Your wer has been saved. See score details after the due date. Calculate the equipment's carrying amount at December 31, 2021 (after recording the annual depreciation), Carrying amount Dec 31, 2021 $ List of Accounts 3. Midterm Exam -/ Attempts: 1 of 1 used Record the impairment loss dit accounttiles are automatically indented when the amount is entered. Do not inden many entry sur select "No Entry for the account title and enter for the amounts Debit Credit Date Account Titles and Explanation Dec. 31 To record impairment loss List of Accounts At of used O THE DSC del than backspace 6 5 7 8 0 9 3 13 7 E R T Y U O enter S F G H L JK shillo 1 v B x V M Z all