Presented below is information related to a copyright owned by Ivanhoe Company at December 31,2025 . Assume that Ivanhoe Company will continue to use this copyright in the future. As of December 31,2025 , the copyright is estimated to have a remaining useful life of 10 years. (a) Prepare the journal entry to record the impairment of the asset at December 31, 2025. The company does not use accumulated amortization accounts. (If no entry ls required, select "No Entry" for the account titles and enter Ofor the amounts. Credit account tities are automatically indented when amount Is entered. Do not indent manually. List debit entry before credit entry)