Brower corporation owns a manufacturing plant in the country of Oust. On December 31, 20X1, the plant had a book value of $5,000,000 and an estimated fair value of $8,000,000. Oust's government has clearly indicated that it will expropriate the plant during the coming year and will reimburse Brower for only 40% of the plant's estimated fair value. Required: What journal entry (if any) should Brower make on December 31, 20X1, to record the intended expropriation? (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet Record the entry for intended expropriation on December 31, 20x1. Note: Enter debits before credits. Transaction General Journal Debit Credit 1