Information has been collected regarding Orange Company's cash-generating unit that includes goodwill. At 31 December 205, the assets of the Orange Company's cash-generating unit are shown as follows (in millions) on the company's SFP: An impairment test indicates that the recoverable amount assigned to the assets of this CGU is $4,250 million. The assets are not separable - they 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.) 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 dollor amount. Enter the amounts in millions.) Journal entry worksheet Record the adjusting entry for impairment of all the assets in the group. Note: Enter debits before credits