Bonita Company owns equipment that cost $981,000 and has accumulated depreciation of $414,200. The expected future net cash flows from the use of the asset are expected to be $595,000. The fair value of the equipment is $436,000. Prepare the journal entry, if any, to record the impairment loss. (If no entry is required, select "No entry" for the occount tites and enter O for the amounts Credlt account tities are automatically indented when omount is entered. Do not indent manually, List debit entry before credit entry)