Current Attempt in Progress Splish Company owns equipment that cost $1,116,000 and has accumulated depreciation of $471,200. The expected future net cash flows from the use of the asset are expected to be $670,000. The fair value of the equipment is $496,000. Prepare the journal entry, if any, to record the impairment loss. (If no entry is required, select "No entry" for the occount titles and enter O for the amounts. Credit account tities are automotically indented when amount is entered Do not indent manually, List debit entry before credit entry)