Presented below is net asset information related to the Marin Division of Santana, Inc. The purpose of the Marin 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 $410 milion. Management has also recelved an offer to purchase the division for $335 million (deemed an appropriate fair value) All identifable assets' and liablities' book and fair value amounts are the same Prepare the journal entry to record the impairment at December 31. 2025. (If no entry is required, select "No Entry" for the occount titles and enter 0 for the amounts. Credit account titles are automaticelly indented when amount is entered. Do not indent manually. List. debit entry before credit entry) At December 31,2026, it is estimated that the division's fair value increased to $345 million. Prepare the journal entry to record this increase in fair value. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manuolly. List debit entry before credit entry)