He Chadwick Enterprises, Inc., operates several restaurants throughout the large urban area have experienced declining profits due to declining population. The company's management has decided to test the assets of the restaurants for possible impairment. The relevant information for these assets is presented below Midwest. Three of its restaurants located in the center of a Book value Estimated undiscounted sum of future cash flows $7.9 million 4.7 mil1ion 4.2 mil1ion Required 1. Determine the amount of the impairment loss 2. Determine the amount of the impairment loss assuming that the estimated undiscounted sum of future cash flows is $8.2 million and fair value is $5.7 million. (For all requirements, Enter your answer in millions rounded to 1 decimal place, (ie., 5,500,000 should be entered as 5.5))