Henne Optical Corporation reported the following information regarding long-term operating assets for its Lens Manufacturing Operations: (Click the icon to view the information.) Recent advances in technology have rendered the company's lens manufacturing operations nearly obsolete. Management projects the following future cash flows for its lens manufacturing operations. (Click the icon to view the cash flow projection table.) Read the Requirement a. Determine the asset group for purposes of impairment testing and justify your decision. Requirement b. Compute the impairment loss for the asset group identified in part (a) for the current year, if any. (If there is no impairment loss, leave the input field empty; do not enter a zero.) The impairment loss for the assets grouped is Data table Data table Requirements a. Determine the asset group for purposes of impairment testing and justify your decision. b. Compute the impairment loss for the asset group identified in part (a) for the current year, if any. c. Prepare the journal entry to record the impairment loss, if needed