What is the test for establishing a prima facie case under Section 727(a)(3) of the Bankruptcy and Insolvency Act?

A creditor states a prima facie case under 727(a)(3) by showing "`(1) that the debtor failed to maintain and preserve adequate records, and (2) that such failure makes it impossible to ascertain the debtor's financial condition and material business transactions.'" Cox, 41 F.3d at 1296 (quoting Meridian Bank v. Alten, 958 F.2d 1226, 1232 (3d Cir.1992)). After showing inadequate or nonexistent records, "the burden of proof then shifts to the debtor to justify the inadequacy or nonexistence of the records." Id. (citations omitted).