Problem 3: Impairment The Rolling Cones operates a fleet of ice cream trucks and three ice cream cafes. In late 2024, a significant adverse change in the business climate indicated to management that the assets of the cafe division may be impaired. The following information was identified: - Cost of division assets: $32.5 Million - Book value of division assets: $18.3 Million - Fair value of division assets: S11 Million - Sum of estimated future cash flows generated from division assets: $15 Million What amount of impairment loss should The Rolling Cones report in its income statement? And what journal entry should be posted? Recoverability test: Measurement