please make sure the answer is correct!

shown below are the t accounts relating to equipment that was purchased for cash by a company on the first day of the current year. the t accounts show the balance in the accounts on January 1 along with the effects of transactions recorded on december 31 of the current year. the equipment was depreciated on a straight-line basis with an estimated useful life of 10 years and a residual value of $128. part of the equipment was sold on the last day of the current year for cash proceeds while the remaining equipment that was not sold became impaired.

[a] partial impairment loss on the remaining equipment on december 31. what was the impairment loss?

cash

	jan 1 [a]
dec 31 590

equipment

jan 1 1828
	dec 31 580

accumulated depreciation- equipment

	dec 31 128
	dec 31 111
dec 31 54

depreciation expense

dec 31 [b]

gain on disposal

dec 31 [c]

impairment on loss

dec 31 [d]