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, 2017, are as follows:

Land:$34,000

Building:64,000

Equipment 43,000

Trucks 25,000

$166,000

The lawn maintenance division has been assessed for impairment and it is determined that the division's value in use is $154,000, fair value less costs to sell is $121,000, and undiscounted future net cash flows is $190,000.

Prepare the journal entry, if any, to record the impairment at December 31, 2017, assuming that the divisions only individual asset that has a determinable recoverable amount is the building, which has a fair value less costs to sell of $60,000. (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. Do not round intermediate calculations. Round answers to 0 decimal places, e.g. 5,275.)