Current Attempt in Progress Presented below is information related to cquipment owned by Sunland Companyat December 31,2025. Sunland intends to dispose of the equipment in the coming vear, It is expected that the cost of disposal will be $22,600. As of December 312025 , the equipment has a remaining useful life of 4 years. Prepsre the joumal entry (if arty) to record the impairment of the asset at December 31,2025. (0f no entry is required, select "No entry" for the account tities and enter O for the amounts. Credit occount titles are outomatically indented when amount is entered. Do not indent manually List debit entry before credit entry