Balance Corporation assessed its assets and prepared the following schedule at its March 31, 2021 year end. Recoverable Asset Cost Accumulated Depreciation Amount Equipment $290,000 $120,000 $175,000 Building 580,000 295,000 288,000 Vehicles 190,000 128,000 50,000 Warehouse 355,000 160,000 182,000 REQUIRED: Prepare the journal entry to record any impairment losses at March 31, 2021. Assume the company recorded no impairment losses in previous years.