very urgent

Pikachu Corporation assessed its assets and prepared the following schedule at its May 31, 2021 year end Accumulated Recoverable Asset Cost Depreciation Amount Equipment $530,000 $ 415,000 $ 120,000 Building 970,000 605,000 320,000 Vehicles 225,000 130,000 67,000 Warehouse 405,000 115,000 295,000 REQUIRED: Prepare the journal entry to record any impairment losses at May 31, 2021 Assume the company recorded no impairment losses in previous years