Sheffeld Corporation owns a patent that has a carrying arnount of $360,000. Sheffield expects future net cash flows from this patent to total $295,000. The fair value of the patent is $224,000. Prepare Sheffeld's journal entry to record the loss on impairment. (Credit account tities are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount tities and enter O for the amounts. List debit entry before credit entry