Please Show work! Can't figure it out the numbers

The purpose of the Larkspur 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 million. Management has also received an offer to purchase the division for $335 million. All identifiable assets and liabilities book and fair value amounts are the same.

Exercise 12B-14 (Parl Level Sub ed bel the Larkspur Di of S LARKSPUR DIVISION AS OF DFC FMRFR 31, 2017 Property, plant, d equipment 2, 18 Less: Notas payable $499 Net of th Larkspur Di develop a dear-po traveling could be bstarili dis ding stirnated its to be $410 for $325 able (a) prepare the joumal entry to record the impairment at December 31, 2017. (rf no entry is required, select "Wo Fntry" for the account titles and enter o for the amounts. Credit account titles are autonatically indented when amount is entered. Do not indent manually. Amnunt Titl