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	$	890			$	0				$	890
Equipment		3,100				1,900					1,200
Building		4,650				1,400					3,250
Patent rights		350				200					150
	$	8,990			$	3,500				$	5,490

An impairment test indicates that the recoverable amount assigned to the assets of this CGU is $4,000 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. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Round your intermediate percentage answers to the nearest whole number (i.e. 0.12 should be considered as 12%) and final answers to the nearest whole dollar amount. Enter the amounts in millions.)