Indigo Corp., a small company that follows ASPE, owns machinery that cost $935,000 and has accumulated depreciation of $370,000. The undiscounted future net cash flows from the use of the asset are expected to be $526,000. The equipment's fair value is $410,000. Using the cost recovery impairment model, prepare the journal entry, if any, to record the impairment loss. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter o for the amounts.) Account Titles and Explanation Debit Credit