Mickey Mouse Corp, a company that makes all your dreams come true, purchased machinery on January 1, 2016 at a price of $100,000. The company also paid $3,400 of freight-in to have the machine delivered to its manufacturing center, $5,500 of insurance while the machine was in transit, and $4,000 to have the machine installed. [in January 1, 2015, Mickey Mouse estimated that the machine would last for 10 years, have a salvage value of $0 at the end of 10 years, and the company elected to use straight line depreciation. [in December 31, 2012, after the company recorded the 201?:IIr depreciation expense entry, the company believed the asset may be impaired, so it performed an impairment test. The company determined that the expected future net cash flows were $30,000 and the fair value was $40,000. The journal entry to record the impairment loss includes a debit to' 'for' and a credit to 'for' ' . If no entry is necessary, enter "No Entry" for all fields