Presented below is information related to a copyright owned by Sandhill Company at December 31, 2025. Assume that Sandhill 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. Prepare the journat entry to record the impairment of the asset at December 31, 2025. The company does not use accumulated amortization accounts. (If no entry is required, select 'No Entry' for the account titles and enter ofor the omounts. Credit account titles are outomatically indented when amount is entered, Do not indent manually. List debit entry before credit entry)