Marigold Company owns equipment that cost 5936,000 and has accumulated depreciation of 5395.200. The expected future net cash flows from the use of the asset are expected to be $570.000. The fair value of the equipment is $416.000. Prepare the journal entry, if any, to record the impairment loss. (If no entry is required, select "No entry" for the occount tities and enter Ofor the amounts. Credit account tities are outomotically indented when amount is entered. Do not indent monually. List debit entry betore credit entry]