Presented below is information related to equipment owned by Splish Company at December 31, 2025 . Prepare the journal entry (if any) to record the impairment of the asset at December 31,2025 . (if no entry is required, seiect Tvo entry" for the occount tities and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. List debit entry before credit entry.)