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Presented below is net asset information related to the Larkspur Division of Santana, Inc. The purpose of the Larkspur Division is to develop a nuclear-powered aircraft. If successful, travelling 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 projects 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. Prepare the journal entry to record the impalment at December 31, 2017. (If no entry is required, select "No entry" for the account titles are automatically indented when amount is entered. Do not indent manually.)