TMR Corporation has the following information about its headquarter building. A fire broke out recently and significantly harmed the structural integrity of the building. Historical Cost of Building Accumulated Depreciation of Building Total Future Cash Flows from Building for its remaining 5 year useful life (Undiscounted) Fair Value of the Building Assume No Residual Value on the Building $ $ $ $ 450,000 210,000 as of the impairment testing date 180,000 195,000 Required What is the journal entry for Loss on Impairment, if there is any? What is the carrying amount of the Building account after any adjusting journal entries for Impairment if they were needed?