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Recording Entries for Impairment-HTM Tracking Co. holds an HTM bond investment in Fields Corp. The carrying value of the investment is $12,600 at December 31. Tracking Co. estimates the present value of the amounts expected to be collected on the bond investment to be $5,600. The company does not intend to sell the asset or would likely be required to sell the investment before recovery of any unrealized loss. Prepare the journal entry, if any, to record the impairment loss. - Note: If a journal entry isn't required, select "N/A" as the account names and leave the Dr. and Cr. answers blank (zero)