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On July 31, 2025, Wildhorse Company paid $2,8,00,000 to acquire alt of the common stock of Conchita lecorporated, which became a division (a reporting unit) of Wikdhorse. Conchita reported the following balance sheet at the time of the acquisition. It was determined at the date of the purchase that the fair value of the identifiable net assets of Conchita was $2,485,000.0 ver the next 6 months of operations, the newly purchased division experienced operating losses. In addition, it now appears that it will generate substantial losses for the foreseeable future. At December 31, 2025. Conchita reports the following balance sheet information. Assume that fair value of the Conchita Division is $1,764,000 instead of $1,850,000. Determine the impairment loss, if any, to be recorded on December 31, 2025. (f answer is zera, do not leave answer field blank Enter 0 for the amount.) The impairment loss List of Accounts Attempts: 2 of 15 used Prepare the journal entry to record the impairment loss, if any, and indicate where the loss would be reported in the income statement. (Credit occount titles are outonatically indented when amount is entered. Do not indent manually, If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List debit entry before credit entry) This loss will be reported in income as a separateline item before the subtotal