Bloswom Compary has the following investments as of December 31,2025. In both iivestments, the carrying value and the fair value of these two investments are the same at December 31. 2025, Biossom's. stock investments do not result in significant influence on the operations of Laser Company. Blossom's debt imvestment is corsidered held-to maturity. At December 31.2026, the shares in Laker Company are valued at $1,120,000, the debt securities of FourSquare are valued at $2,500,000 and are corsidered impaired. (a) Prepare the journal entry to record the impairment of the debt securities at December 31, 2026. (List debit entry before credit entry Credit account tities are outomatically indented when amount is entered. Do nor indent manually. If no entry is required, select "No Entry" for the occount tities and enter Of for the amounts) Prepare the journal entry to record the impairment of the debt securitics at December 31, 2026. (List debit entry before credit entry. Credit account titier are autanatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount tities and enter Ofor the amounts) eTextbook and Media List of Accounts Attempts: 0 of 9 used (b) The parts of this question must be completed in order. This part will be available when you complete the part above