Coronado Corporation has municipal bonds classified as a held-to-maturity at December 31, 2020. These bonds have a par value of $876,000, an amortized cost of $876,000, and a fair value of $799,000. The company believes that impairment accounting is now appropriate for these bonds. (a) Your answer is partially correct. Prepare the journal entry to recognize the impairment. (Credit occount titles are automatically indented when amount is entersd, Do not indent manually. If no entry is required, select "No Entry" for the account tities and enter O for the amounts.)