34.			Deewow Chemical Company determines that an extruder machine used in its operations has suffered an impairment in value because of technological changes. An entry to record the impairment should include ________.
		A.	a credit to machinery depreciation expense account
		B.	a credit to the loss on impairment account
		C.	a debit to the machinery accumulated depreciation account
		D.	a debit to the machinery account