Marin Inc. owns a building with a carrying amount of $1.64 million, as at January 1, 2020. On that date, Marin's management determined that the building's location is no longer suitable for the company's operations and decided to dispose of the building by sale. Marin is preparing financial statements for the fiscal year ending December 31, 2020. As at that date, management had an authorized plan in place to sell the building, the building met all criteria for classification as held for sale, and the building's estimated fair value less costs to sell was $0.39 million. The building's depreciation expense for 2020 would amount to $250,000. (a) Prepare the journal entry required on December 31, 2020, if any. (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.) Date Account Titles and Explanation Debit Credit December 31, 2020