Three separate cases are provided below concerning a plant asset currently used in operations. Case Carrying Value Recoverable Cost Fair Value A $40,000 $60,000 $45,000 B 45,000 65,000 40,000 C 60,000 40,000 30,000 Required a. Which case(s), if any, requires an impairment loss to be recognized, and for what amount? Assume that indicators of impairment are present in each case. Note: If the asset is not impaired, enter a zero (or leave blank) for the loss. Note: Do not use negative signs with your answers. Impairment Loss Case A Case B Case C b. Record the entry for the impairment loss on the case(s) identified in part a (if any). Note: If a line in a journal entry isn't required for the transaction, select "N/A" as the account names and leave the Dr. and Cr. answers blank (zero). Account Name Dr. Cr