Shannon owns a machine it purchased for $800,000. As of 12-31-12, the machines accumulated depreciation balance is $700,000. Because of changes in its operating environment, Shannon is concerned that her machine has become impaired. As of 12-31-12, Shannon estimates the machine will generate $92,000 of future net cash inflows. As of 12-31-12, the fair value of Shannons machine is $75,000. Prepare the entry, if any, Shannon should make to reflect any impairment as of 12-31-12.