Exercise 12-14 Presented below is net asset information related to the Windsor Division of Santana, Inc. WINDSOR DIVISION NET ASSETS ASOFDECEMBER 31, 2017 (IN MILLIONS $72 Accounts receivable 205 Property, plant, and equipment (net) 2,616 201 Less: Notes payable 2,61 S483 Net assets The purpose of the Windsor Division is to develop a nuclear powered aircraft. If successful, traveling delays associated with refueling could be substantially reduced. Many other benefits would also occur. To date, management has not had much success and is deciding whether a write-down at this time is appropriate. Management estimated its future net cash flows from the project to be $440 million. Management has also received an offer to purchase the division for $330 million. All identifiable assets' and liabilities' book and fair value amounts are the same. Prepare the joumal entry to record the impairment at December 31, 2017. (Tfno entry is required, select "No Entry for the account titles and enter o for the amounts. Credit account titles are automatically indented when annount is entered. Do not indent nanually.) Account Titles and Explanation Debit