Exercise 17-18 (Part Level Submission) Stellar Corporation has municipal bonds classified as a held-to-maturity at December 31, 2017. These bonds have a par value of $854,000, an amortie cost of $854,000, and a fair value of $773,000. The company believes that impairment accounting is now appropriate for these bonds. (a) Prepare the journal entry to recognize the impairment. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no antry is required, selec "No Entry for the accountities and enter for the amounts) Account Thies and Explanation Debit Credit (to record the impairment.) Click if you would like to show Work for this question Open Show tak