The company has decided to reconstructure operations at one of the stores. As part of this reconstructing, the company has determined that the store facility is impared. The store originally cost $3,000,000. and has accumulated depreciation of $1,300,000. The fair value of the store is determined to be $800,000. In addition, 32 employees at the store are being terminated. As part of the servance package, each employee is entitled to job training benefits (costing $500 per employee), supplemental healthcare and life insurance benefits for six months ( costing $3,300 per employee), and two months salary (averaging $5,000 per employee). Make the journal entry on entries necessary to record this reconstructing.