The abrasives group of Chemical Products Inc. (CPI) has been suffering a decline in its business, due to new product introductions by competitors. At 31 December 20X5, the assets of the abrasives cash-generating unit are shown as follows (in millions) on the companys SFP:

	Cost			Accumulated Depreciation					Net Book Value
Equipment (10-year life)	$	1,300			$	670				$	630
Fixtures (10-year life)		610				130					480
Patent rights (40-year life)		400				170					230
	$	2,310			$	970				$	1,340

An impairment test indicates that the recoverable amount of the abrasives cash-generating units assets is $940 million. The assets are not separablethey must be operated or sold together as a group. No individual asset has a determinable individual fair value less cost to disposal. 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. Enter your answers in millions.)