M\&M's trademark has estimated future cash flows of $40 billion, a book value of $60 billion, and fair value of $30 billion. Which of the following should be included in the journal entry necessary to record the impairment of M\&M's trademark? a. DEBIT to Loss of $20 billion b. DEBIT to Loss of $30 billion c. DEBIT to Loss of $10 billion d. DEBIT to Loss of $40 billion e. No journal entry is necessary; there is no impairment a. DEBIT to Loss of $20 billion b. DEBIT to Loss of $30 billion c. DEBIT to Loss of $10 billion d. DEBIT to Loss of $40 billion e. No journal entry is necessary; there is no impairment