Tamarisk Company owns equipment that cost $1,044,000 and has accumulated depreciation of $440,800 The expected future net cash flows from the use of the asset are expected to be $630,000. The fair value of the equipment is $464,000. Prepare the journal entry, if amy, to record the impairment loss, (If no entry is required, select "No entry' for the occount tides and enterofor the amounts. Credit account titles are automatically indented when amount is entered, Do not indent manually List deblt entry befare credit entry)