Exercise 17-22 SISISI Splish Company has the following investments as of December 31, 2017 Investments in common stock of Laser Company $1,450,000 Investment in debt securities of EourSguare Company $3,200,000 In both investments, the carrying value and the fair value of these two investments are the same at December 31, 2017. Splish's stock investments does not result in significant influence on the operations of Laser Company. Splishs debt investment is considered held-to-maturity. At December 31, 2018, the shares in Laser Company are valued at $1,090,000; the debt investment securities of EowrSquare are valued at $2,460,000. Assume that these investments are considered impaired. Don't show me this message again for the assignment LSTS e ssuming the fair value of the Laser shares is $1,370,000 and the value of its debt investment is $2,920,000, what entries, if any, should be recorded in 2019 related to impairment? (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Account Titles and Explanation Debit Date Credit 280000 Dec. 31, 2019 S Common Stock 460000 Recovery of Loss