Marigold Inc. purchased equipment for $$2425000$ in $2025.$ Three years later, the equipment has accumulated depreciation of $$750000$ and Marigold has concerns that the equipment has been impaired. Future cash flows are estimated to be $$1587000.$ The current fair value of the equipment is estimated to be approximately $$1396000.$ The journal entry to record the impairment loss on the equipment will include