I just need BE10.9

BE10.8 (LO 2) Jurassic Company owns equipment that cost $900,000 and has accumulated depreciation of $380,000. The expected future net cash flows from the use of the asset are expected to be $550,000. The fair value of the equipment is $400,000. Prepare the journal entry, if any, to record the impairment loss. BE10.9 (LO 2) Use the information in BE10.8. Assume that the expected net cash flows are expected to be $500,000. Prepare the journal entry, if any, to record the impairment loss