Abbra Bank has agreed to accept a building in exchange for relinquishing this debenture. The building has a carrying amount of $500,000 (original cost was $1,900,000) and a fair value of $1.5 million. Assume that the bank had already recognized a loss on impairment. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries)

Abbra Bank has agreed to accept a building in exchange for relinquishing this debenture. The building has a carrying amount of $500,000 (original cost was $1,900,000 ) and a fair value of $1.5 million. Assume that the bank had already recognized a loss on impairment. (Credit account titles. are outomatically indented when the amount is entered, Do not indent manually. If no entry is required, select "No Entry" for the account tities and enter 0 for the amounts. List all debit entries before credit