Wildhorse Co. purchased equipment that was installed and ready for use at the beginning of January 2025 for a total cost of $1,229,000. The salvage value was estimated at $191,000. The machinery is depreciated over five years using the straight-line method. At December 31, 2027, the undiscounted expected future net cash flows were $490,000 and the discounted expected net cash flows were $441,000. (a) Your answer has been saved. See score details after the due date. Prepare the journal entry to record the impairment loss (if any) at 12/31/2027. (Credit account titles are automatically indented when the amount is entered. Do not Indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List debit entry before credit entry) Account Titles and Explanation Loss on Impairment Equipment eTextbook and Media List of Accounts Debit Credit 116200 116200