Information has been collected regarding Orange Companys cash-generating unit that includes goodwill. At 31 December 20X5, the assets of the Orange Companys cash-generating unit are shown as follows (in millions) on the companys SFP:

	Cost			Accumulated Depreciation					Net Book Value
Goodwill	$	1,330			$	0				$	1,330
Equipment		1,330				3,020					1,780
Building		7,240				2,270					4,970
Patent rights		1,790				310					1,480
	$	15,160			$	5,600				$	9,560

An impairment test indicates that the recoverable amount assigned to the assets of this CGU is $6,050 million. The assets are not separablethey must be operated or sold together as a group. Required: 1. Prepare an adjusting journal entry to record the impairment.