Ting Corporation assessed its assets and prepared the following schedule at its December 31, 2020 year-end: Asset Cost Accumulated Recoverable Depreciation Amount Equipment $390,000 $120,000 $245,000 Building 550,000 285,000 278,000 Vehicles 140,000 58,000 65,000 Warehouse 355,000 160,000 210,000 REQUIRED: Prepare the journal entry to record any impairment losses at December 31, 2020. Assume the company recorded no impairment losses in previous years