Use the Following Information for Questions

Multiple Choice

Use the following information for questions
Pierre's Pet Shop Limited bought new grooming equipment on January 1, 2012 for $13,000. The useful life is estimated to be 3 years with a residual value of $1,000. The company uses straight-line depreciation. On January 1, 2013, Pierre determined that the value of the equipment is impaired, as its recoverable amount is expected to be $4,800.
-The carrying amount of the equipment after the journal entry for impairment is recorded is

A) $4,200.
B) $4,800.
C) $5,200.
D) $9,000.