Presented below is net asset information related to the Teal Mountain Division of Santana, Inc. Teal Mountain Division Net Assets As of December 31, 2025 (in millions) Accounts receivable Property, plant, and equipment (net) Goodwill Le Notes payable Net assets 571 204 2,615 200 (2.610 5400 The purpose of the Teal Mountain Division is to develop a nuclear-powered aircraft. If successful triveting delays associated with refueling could be substantially reduced Mamy 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 $430 milion Management has also received an offer to purchase the division for $330 million (deemed an appropriate fair value) All identifiable assets and liabilities book and fair value amounts are the same Prepare the journal entry sa record the impairment at December 31, 2025 fne entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually List debit entry before credit entry) D