For a company that uses ASPE, the required year-end journal entry to record an impairment loss includes a debit to Loss on Impairment and a credit to Accumulated Impairment Losses. O adebit to Other Comprehensive Income and a credit to Accumulated Impairment Losses, O a debit to Loss on Impairment and a credit to the related asset. O a debit to Other Comprehensive Income and a credit to the related asset