Presented below is information related to equipment owned by Whispering SpA at December 31, 2022. Cost 11,700,000 Accumulated depreciation to date 1,300,000 Value-in-use 9,100,000 Fair value less cost of disposal 5,720,000 Whispering intends to dispose of the equipment in the coming year. As of December 31, 2022, the equipment has a remaining useful life of 4 years. (a) Prepare the journal entry (if any) to record the impairment of the asset at December 31, 2022. (If no entry is required, select "No entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Dec. 31 e Textbook and Media List of Accounts Save for Later Attempts: 0 of 2 used Submit