3: Impairment The Rolling Cones operates a fleet of ice cream trucks and three ice cream cafes. In late 2024, a significant adverse change in the business climate indicated to management that the assets of the caf division may be impaired. The following information was identified: Cost of division assets: $32.5 Million Book value of division assets: $18.3 Million Fair value of division assets: $11 Million Sum of estimated future cash flows generated from division assets: $15 Million What amount of impairment loss should The Rolling Cones report in its income statement? And what journal entry should be posted? Recoverability test: Measurement: Journal Entry