A company operates manufacturing plantDue to a significant decline in demand for the product manufactured at the site, an impairment test is deemed appropriate. Management has acquired the following information for the assets at the plant 41.5 million 15.1 million Cost Accumulated depreciation The company's estimate of the total cash flows to be generated by selling the products manufactured at its plant , not discounted to present value 16.8 million The fair value of the plant is estimated to be $15.5 million Required: 1. Determine the amount of impairment loss 2. If a loss is indicated , prepare the entry to record the loss 3. & 4. Determine the amount of impairment loss assuming that the estimated undiscounted sum of future cash flows is (3) $16.5 million instead of $16.8 million and ( 4) $26.85 million Instead of $16.8 million