Shown below are the T-accounts relating to equipment that was purchased for cash by a company on the first day of the current year. The T-accounts show the balance in the accounts on January 1, along with the effects of transactions recorded on December 31 of the current year. The equipment was depreciated on a straight-line basis with an estimated useful life of 10 years and a salvage value of $118. Part of the equipment was sold on the last day of the current year for cash proceeds; the remaining equipment that was not sold became impaired. Prepare the journal entry to record partial impairment loss on the remaining equipment on December 31. (List debit entry before credit entry. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) What was the impairment? Impairment loss $