On December $31,2025,$ Coronado Company signed a $\backslash (\backslash$$ $1,152,800\backslash )$ note to Whispering Bank. The market interest rate at that time was $\backslash (12\backslash \%\backslash ).$ The stated interest rate on the note was $\backslash (10\backslash \%\backslash ),$ payable annually. The note matures in $5$ years. Unfortunately, because of lower sales, Coronado's financial situation worsened. On December $31,2027,$ Whispering Bank determined that it was probable that the company would pay back only $\backslash (\backslash$$ $691,680\backslash )$ of the principal at maturity. However, it was considered likely that interest would continue to be paid, based on the $\backslash (\backslash$$ $1,152,800\backslash )$ loan. Determine the loss on impairment that Whispering Bank should recognize on December $31,2027.($Round present value factors to $5$ decimal places, e$.$g$.0\mathrm{.}52500$ and final answer to $0$ decimal places, e$.$g$.5,275.)$

Loss due to impairment $\backslash$$