prepare the joumal entry any)to record the impairment of the asset ber 31, 2017 for the amounts, Credit account titles are tomatically inden red when amount is entered. Titles and Exp Dec. 3 Prepare the joum entry (if any) to record depreciation expense for 2019. fno entry is res Credit accoun titles are automatically indented when amour is entered. Do not ind Account Titles and Explanation List of Accounts Exercise 11-17 Accumulated Depreciation-Building Accumulated Depreciation-Equipment Accumulated Depreciation-Machinery Accumulated Depreciation-Plant Assets Accumulated Depreciation-Trucks Buildings Cash Coal Mine Depreciation Expense Equipment Gain on Disposal of Machinery Inventory Loss on Disposal of Plant Assets Loss on impairment Machinery Maintenance and Repairs Expense No Entry Paid-in Capital in Excess of Par Common Stock Plant Assets Recovery of Loss from Impairment Retained Earnings Trucks