JKL, Inc. owns DFE Co., which they bought for $465,000 several years ago. It is fully consolidated and the correct consolidation entries have already been recorded in the JKL, Inc. trial balance. Due to changing technology, JKL, Inc. determined to examine the investment to see if it was impaired. The identifiable assets originally appraised at $319,000. The new appraisal, at December 31, 2020, puts the total fair value for DEF at $387,000, with identifiable assets at $300,000. Journal Entries required