Bramble Corporation owns a patent that has a carrying amount of $340,000. Bramble expects future net cash flows from this patent to total $260,000. The fair value of the patent is $185,000 Prepare Bramble's journal entry to record the loss on impairment. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Account Titles and Explanation Debit Credit