At January 1, 2018, Lewis Enterprises has the following Individual notes receivable that It is considering for Impairment A $212 million note (including accrued interest) from Bebko lnc. Lewis believes it is probable that Bebko will default on the note, and calculates the net realizable value of the recelvable to be $1.46 million. . . A $312 milllon note (Including accrued Interest) from Dutta Associates. Lewis belleves It is possible but not probable that Dutta will default on the note, and calculates the net realizable value of the recelvable to be $2.56 mllion. Required Determine the amount of Impalrment that Lewis would recognize for these two loans. (Round your final answer to 2 decimal places. Leave no cells blank-be certaln to enter "O" wherever requlred.) Bebko Inc. Dutta Associates million million