In a recent 10-K report, United Presents Service states it "is the world's largest package delivery company, a leader in the US. lessthan-truckload industry, and the premier provider of global supply chain management solutions." The following note and data were reported: NOTE 1-SUMMARY OF ACCOUNTING POLICIES Property, Plant and Equipment We review long-lived assets for impairment when circumstances indicate the carrying amount of an asset may not be recoverable based on the undiscounted future cash flows. If the carrying amount of the asset is determined not to be recoverable, a write-down to fair value is recorded. Fair values are determined based on quoted market values, discounted cash flows, or external appraisals, as appropriate. Reconstruct the journal entry for the disposal of property and equipment during the year. Note: If no entry is required for a transaction/event, select "No joumal entry required" in the first account field. Enter your answers in milions (i.e., 10,000,000 should be entered as 10). Journal entry worksheet Journal entry worksheet Record the disposal of property and equipment during the year. Note: Enter debits before credits