Fisher Shipping has a truck that it is testing for impairment. The truck has a book value of $73,800, but a fair value of $62,100. If the expected cash flows are $70,600, record any December 31 adjusting entry needed for impairment. Please copy and paste the blank table below into your answer field and type in the necessary information. Note that not all lines may be needed. Date Account Debit Credit 8 Paragraph U ... A E x