Presented below is information related to equipment owned by Swifty Company at December 31, 2020. Assume that Swifty will continue to use this asset in the future. As of December 31, 2020, the equipment has a remaining useful life of 4 years and no salvage value. (a) Prepare the journal entry (if any) to record the impairment of the asset at December 31, 2020. (If no entry is required, select "No Entry" for the occount titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.)