34. (2 points) Evan Company purchased a machine for 51 , 200 , 000 on January 1, 2019. Evan extimates the machine will have a six-year useful life and no salvage value. Evan uses a straight-line depreciation method. On December 31, 2022, economic conditions suggested that Evan's machine had become impaired. Evan estimates that expected future cash flows from using the equipment will be $350 , 000 and the fair valoe of the machine is $300 , 000 . Evan intends to use the machine in 2023 and then dippose of it. a. Prepare the entry (if any) Evan should make on 12-31-22 for impairment. b. Prepare any entry (entries) Evan should make on 12-31-23 relating to uting the machine