Splish Enterprises, Inc. operates several stores throughout the western United States. As part of an operational and financial reporting review in a response to a downturn in its markets, the company's management has decided to perform an impairment test on five stores (combined). The five stores' sales have declined due to aging facilities and competition from a rival that opened new stores in the same markets. Management has developed the following information concerning the five stores as of the end of fiscal 2019. Original cost Accumulated depreciation Estimated remaining useful life Estimated expected future annual cash flows (not discounted) Appropriate discount rate $38,990,000 $9,680,000 4 years $4,200,000 per year 6 percent Determine the amount of impairment loss, if any, that Splish should report for fiscal 2019 and the book value at which Splish should report the five stores on its fiscal year-end 2019 balance sheet. Assume that the cash flows occur at the end of each year. (Round present value factor calculations to 5 decimal places, e.g. 1.25124 and the final answer to decimal places e.g. 5,125. If no loss, enter amount as 0.) Amount of impairment loss $ Determine the amount of impairment loss, assume that (1) the estimated remaining useful life is 10 years, (2) the estimated annual cash flows are $3,053,130 per year, and (3) the appropriate discount rate is 7 percent. (Round present value factor calculations to 5 decimal places, e.g. 1.25124 and the final answer to 0 decimal places e.g. 5,125. If no loss, enter amount as 0.) Amount of impairment loss $