Buffalo 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:

Land $$32,000$

Building $58,000$

Equipment $37,000$

Vehicles $27\mathrm{.}000$

$$154,000$

The lawn maintenance division has been assessed for impairment and it is determined that the the division's value in use is $$138,600,$ fair value less costs to sell is $$109,000,$ and undiscounted future net cash flows are $$178,000.$ Prepare the journal entry, if any, to record the impairment at December $31,2023,$ assuming that the division's only individual asset that has a determinable recoverable amount is the building, which has a fair value less costs to sell of $$54,000.($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 O for the amounts. List all debit entries before credit entries. Do not round intermediate calculations. Round final answers to O decimal places, e$.$g$.5,275.)$