Flanagan Concrete owns equipment with a book value of $3,500,000. The equipment is estimated to generate future cash flows of $2,975,000. The equipment has a fair value of $2,890,000. The journal entry to record the impairment loss will O include a $610,000 credit to the Equipment account. O record a loss of $85,000. O reduce income from continuing operations by $525,000. O increase the asset's Accumulated Depreciation account by $610,000