Headland Company has the following investments as of December 31, 2025. In both investments, the carrying value and the fair value of these two investments are the same at December 31 , 2025. Headland's stock investments do not result in significant influence on the operations of Laser Company. Headland's debt investment is considered held-to-maturity. At December 31, 2026, the shares in Laser Company are valued at $1,240,000; the debt securities of FourSquare are valued at $2,310,000 and are considered 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 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.) Assuming the fair value of the Laser shares is $1,650,000 and the value of its debt investment is $2,760,000, what entries, if any, should be recorded in 2027 ? (List debit entry before credit entry. 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.) Headland Company has the following investments as of December 31, 2025. In both investments, the carrying value and the fair value of these two investments are the same at December 31 , 2025. Headland's stock investments do not result in significant influence on the operations of Laser Company. Headland's debt investment is considered held-to-maturity. At December 31, 2026, the shares in Laser Company are valued at $1,240,000; the debt securities of FourSquare are valued at $2,310,000 and are considered 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 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.) Assuming the fair value of the Laser shares is $1,650,000 and the value of its debt investment is $2,760,000, what entries, if any, should be recorded in 2027 ? (List debit entry before credit entry. 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.)