nformation has been collected regarding Orange Company$$s cash$-$generating unit that includes goodwill. At $31$ December $20$X$5,$ the assets of the Orange Company$$s cash$-$generating unit are shown as follows $($in millions$)$ on the company$$s SFP:

Cost Accumulated Depreciation Net Book Value

Goodwill $ $1,400$ $ $0$ $ $1,400$

Equipment $5,2003,1202,080$

Building $7,8502,3505,500$

Patent rights $700320380$

$ $15,150$ $ $5,790$ $ $9,360$

An impairment test indicates that the recoverable amount assigned to the assets of this CGU is $$6,400$ million. The assets are not separable$$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$.0\mathrm{.}12$ should be considered as $12\%)$ and final answers to the nearest whole dollar amount. Enter the amounts in millions.$)$