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Midwest Services, Inc., operates several restaurant chains throughout the Midwest. One restaurant chain has experienced sharply declining profits. The company's management has decided to test

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Midwest Services, Inc., operates several restaurant chains throughout the Midwest. One restaurant chain has experienced sharply declining profits. The company's management has decided to test the operational assets of the restaurants for possible impairment. The relevant information for these assets is presented below. Book value Estimated total future cash flows Fair value SB.6 million 7.1 million million 2. Determine the amount of the impairment loss, if any, assuming that the estimated total future cash flows are $10 million and the fair value is $8.2 million. (Enter your answer in millions rounded to 1 decimal place (i.e., 5,500,000 should be entered as 5.5).) Impairment loss million

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