On 12/31/22, Liz Lemon evaluated its office building for impaiment using the following information: Building net book value 1,500,000 Estimated future cash flows 1,100,000 Building fair value 900,000 Required: What journal entry (if any) should Liz Lemon record for impairment of the building? Remember to include financial statement effects in parentheses. Date Account Debit Credit 12/31/22