5. Wicker Corporation operates a manufacturing plant in California. Due to a change in business climate, an impairment test is deemed appropriate. Management has acquired the following information for the assets at the plant: a. Determine the amount of impairment loss, if any. b. If a loss is indicated, prepare the entry to record the loss. c. Repeat requirement 1 , assuming that the estimated undiscounted sum of future cash flows is $27,000,000 instead of $30,000,000