A company has the following assets in an asset group: Land: $225,000 Building: $250,000 Equipment: $150,000 Assume that due to a change in the political landscape, there was an indicator of impairment. The following information was provided: Undiscounted future cash flows: $620,000 Fair value of asset group: $604,000 Required: Prepare the journal entry to record the impairment under ASPE..