IFRS 17-8 Ramirez Company has a held-for-collection investment in the 6%, 20-year bonds of Soto Company. The investment was originally purchased for $1,316,000 in 2013. Early in 2014, Ramirez recorded an impairment of $329,000 on the Soto investment, due to Soto's financial distress. In 2015, Soto returned to profitability and the Soto investment was no longer impaired. What entry does Ramirez make in 2015 under GAAP. (Credit account titles are automatically indented when the 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 Credit What entry does Ramirez make in 2015 under IFRS? (Credit account titles are automatically indented when the 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 Credit