Blended Corporation assessed its assets and prepared the following schedule at its May, 31, 2021 year end. Asset Cost Accumulated Recoverable Depreciation Amount Equipment $390,000 $120,000 $285,000 Building 550,000 285,000 228,000 Vehicles 140,000 58,000 85,000 Warehouse 355,000 160,000 190,000 REQUIRED: Prepare the journal entry to record any impairment losses at May 31, 2022. Assume the company recorded no impairment losses in previous years.