Pina Corporation owns a patent that has a carrying amount of $330,000. Pina expects future net cash flows from this patent to total $240,000. The fair value of the patent is $153,000. Prepare Pina's journal entry to record the loss on impairment. (Credit account titles are automatically indented when amount is entered. D not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List debit entry before credit entry.)