Midwest Services, Incorporated, operates several restaurant chains throughout the Midwest. One restaurant chain has experienced sharply declining profits. The company's management has decided to test the property and equipment of the restaurants for possible impairment. The relevant information for these assets is presented below. Book value Estimated total future cash flows Fair value $ 8.6 million 7.1 million 5.9 million Determine the financial statement effects of the impairment loss, if any. Note: Amounts to be deducted should be indicated by a minus sign. Enter your answer in millions rounded to 1 decimal place (i.e., 5,500,000 should be entered as 5.5). Assets Balance Sheet Stockholders' Equity Liabilities Common Stock Retained Earnings Revenues Income Statement Expenses Net Incon