Oricla Co. purchesed equlpment that was installed and ready for use at the beginning of January 2025 for a total cost of 51234000 , Thesalvage value was estimated at $185,000. The machinery is depreciated over five years using the straightWhemathodi. Af Docember 31, 2027. the undiscounted expected future net cash flows were $497,000 and the discounted expicted net cach flows were 5447,300 Prestare theil, irital entry to record the impairment loss (if any) at 12/31/2027. (Credit account titles are outuratitaliy Indented when the amount is entered. Do not indent masually. If no entry is required, select "No Enty" (or the account tikes and enter o for the amounts. List debit entry before credit entry.)