Russell Wilson Inc. owns equipment for which it paid $139,000. At the end of 2023, it had accumulated depreciation on the equipment of $40,000. Due to adverse economic conditions, Russell Wilson's management determined that it should assess whether an impairment should be recognized for the equipment. The estimated undiscounted future cash flows to be provided by the equipment total $66,000, and the equipment's fair value at that point is $45.000. In the journal entry to record impairment, the total of all the accounts debited will be what amount? (Enter zero if there is no journal entry needed.)