Please help! Please provide detail instructoon of how you get this answer! Thanks! You only need to answer part b for this one!

Exercise 12-14 (Part Level Submission) Presented below is net asset information related to the Metlock Division of Santana, Inc. METLOCK DIVISION NET ASSETS AS OF DECEMBER 31, 2017 (IN MILLIONS) Cash Accounts receivable Property, plant, and equipment (net) Goodwil Less: Notes payable Net assets $65 214 2,609 215 2,604) $499 The purpose of the Metlock Division is to develop a nuclear powered aircraft. If successful, traveling delays associated with refueling could be substantially reduced. Many other benefits would also occur. To date, management has not had much success and is deciding whether a write-down at this time is appropriate. Management estimated its future net cash flows from the project to be $420 million. Management has alsco received an offer to purchase the division for $335 million. All identifiable assets' and liabilities' book and fair value amounts are the same Your answer is correct. Prepare the journal entry to record the impairment at December 31, 2017. (If no entry is required, select "No Entry" tor the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit Loss on Impairment Goodwill 164000000