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Recording Entries for Impairment of Investments-HTM Atlanta Inc. holds an HTM bond investment in Falcons Corporation. The carrying value of the investment is $112,400 on December 31 . Atlanta Inc. determines the present value of the amounts expected to be collected under the debt contract under the CECL model to be $96,000 a. Record the impairment loss on December 31. b. Assume that Atlanta Inc. holds the HTM bond investment in Falcons Corporation on December 31 of the following year. Record the adjusting entry if the present value of the amounts expected to be collected under the debt contract under the CECL model is now estimated to be $104,000