Bonita Landscaping Limited has determined that its lawn maintenance division is a cash$-$generating unit under IFRS. The carrying amounts of the division's assets at December $31,2023,$ are as follows: The lawn maintenance division has been assessed for impairment and it is determined that the division's value in use is $\backslash (\backslash$$ $126,900\backslash ),$ fair value less costs to sell is $\backslash (\backslash$$ $96,000\backslash ),$ and undiscounted future net cash flows are $\backslash (\backslash$$ $165,000\backslash ).$Bonita Landscaping Limited has determined that its lawn maintenance division is a cash$-$generating unit under IFRS. The carrying amounts of the division's assets at December $31,2023,$ are as follows: The lawn maintenance division has been assessed for impairment and it is determined that the division's value in use is $\backslash (\backslash$$ $126,900\backslash ),$ fair value less costs to sell is $\backslash (\backslash$$ $96,000\backslash ),$ and undiscounted future net cash flows are $\backslash (\backslash$$ $165,000\backslash ).$Prepare the journal entry, if any, to record the impairment at December $31,2023,$ assuming that the division's only individual asset that has a determinable recoverable amount is the building, which has a fair value less costs to sell of $\backslash (\backslash$$ $56,000\backslash ).($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. Do not round intermediate calculations. Round final answers to $0$ decimal places, e$.$g$.5,275.)$