presented below is information related to equipment owned by oriole company at december $31,2025.$ cost $7280000$ accumulated depreciation to date $760000$ expected future net cash flows $5770000$ fair value $3690000$ assume that oriole will continue to use this asset in the future. as of december $31,2025,$ the equipment has a remaining useful life of $4$ years and no salvage value. prepare the journal entry to record the impairment of the asset at december $31,2025.$