In $2016,$ the company incurred an AUD$879\mathrm{.}5$million non$-$cash impairment charge.

$1.$What would be the correct journal entry to account for this impairment loss? Note: to get full marks of this question, you need to investigate the detailed allocation of the impairment the company applied

$2.$What caused the impairment loss?

$3.$Why it is a non$-$cash impairment charge?