**Can someone please point out my error?

General Optic Corporation operates a manufacturing plant in Arizona. Due to a significant decline in demand for the product manufactured at the Arizona site, an impairment test is deemed appropriate. Management has acquired the following information for the assets at the plant:

Cost	$	39,500,000
Accumulated depreciation		14,900,000
Generals estimate of the total cash flows to be generated by selling the products manufactured at its Arizona plant, not discounted to present value		16,400,000

The fair value of the Arizona plant is estimated to be $14,500,000. Required: 2. If a loss is indicated, prepare the entry to record the loss.

Answer is not complete. Complete this question by entering your answers in the tabs below. Reg 1 Req 2 Reg 3 and 4 If a loss is indicated, prepare the entry to record the loss. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in whole dollars.) No General Journal Credit Event 1 Debit 10,100,000 1 Loss on impairment Plant assets 10,100,000 $