Jahmeelah Ltd is a publicly owned company founded by Jam Spencer. Jahmeelah owns and operates retail stores in Ontario, Nova Scotia, and Quebec. The company has decided to dispose of a low performing store in Quebec City. The board authorized a sale of the assets, and has been in discussion with a potential buyer. The Quebec City store qualifies as a disposal group, to be classified as held for sale. The net assets of the Quebec location can be summarized as follows: Required: Prepare the journal entry to record the disposal group as held for sale. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)