Gary Group owns a trademark that it does not amortize. At December 31, 2021, the carrying value of the trademark is $14,300,000. Its future expected net cash flows is $15.500.000, and its fair value is $12.750.000, Instructions: Prepare the journal entry, if necessary, to record the impairment of the trademark on December 31, 2021. If no entry is necessary, type "no entry! Journal entry format: Input journal entries using the sample format shown below. Date all journal entries, but omit journal entry descriptions. Do not compose sentences. Dec. 31, debit Cash $100, credit Common Stock $100. Paragraph