Wildhorse Company has the following investments as of December 31, 2025: In both investments, the carrying value and the fair value of these two investments are the same at December 31, 2025. Wildhorse's stock investments does not result in significant influence on the operations of Indigo Company. Wildhorse's debt investment is considered held-to-maturity. At December 31, 2026, the shares in Indigo Company are valued at $950,000; the debt investment securities of Sheridan are valued at $2,530,000. Assume that the debt investments are considered impaired. Assuming the fair value of the Indigo shares is $1,240,000 and the value of its debt investment is $2,970,000, what entries, if any, should be recorded in 2027 related to impairment? (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.)