What is the test for a bankruptcy discharge under section 727(a)(3) of the Bankruptcy Code?

The bankruptcy court must deny the debtor a discharge if he or she fails to keep or preserve written records from which his or her financial condition and material business transactions can be ascertained. 727(a)(3); In re Caneva, 550 F.3d at 761 (citing In re Cox, 41 F.3d at 1296). Thus, in order to qualify for a discharge, 727(a)(3) requires the debtor to maintain sufficient financial records to enable his or her creditors "reasonably to ascertain his present financial condition and to follow his business transactions for a reasonable period in the past." Id. (quoting Rhoades v. Wikle, 453 F.2d 51, 53 (9th Cir. 1971)).