  We compute the entropy production engendered in the environment from a single
Brownian particle which moves in a mean flow, and show that it corresponds in
expectation to classical near-equilibrium entropy production in the surrounding
fluid with specific mesoscopic transport coefficients. With temperature
gradient, extra terms are found which results from the nonlinear interaction
between the particle and the non-equilibrated environment. The calculations are
carried out in the multi-time formalism and in the advection-dissipation limit
where the Stokes number (St) of the flow tends to zero and the Peclet number
(Pe) diverges but the combination St times Pe remains constant.
