Balance Corporation assessed its assets and prepared the following schedule at its March 31, 2021 year end. Asset Cost Equipment Building Vehicles Warehouse REQUIRED: $290,000 580,000 190,000 V 355,000 Accumulated Depreciation $120,000 295,000 128,000 160,000 Recoverable Amount $175,000 288,000 50,000 182,000 Prepare the journal entry to record any impairment losses at March 31, 2021. Assume the company recorded no impairment losses in previous years.