The assets of the DEF Inc. (a separately incorporated entity fully owned of subsidiary GHI Transpor1 Inc.) showed the following asset carrying values on December 315t, 2014 (in millions}: Cash 5100 Accounts Receivable 3 20 Inventories S 10 Propen}: Plan! & Equipment {net} $200 Patents (net) 3 20 Goodwill $ 75 Total $425 On December 315t, 2014, the fair values of the assets listed above were as follows: Cash 5100 Accounts Receivable 3 15 Inventories S 25 PM: Plan! & Equipment (not) $120 Patents (net) 3 60 Total 3320 Both DEF and GHI Inc. adhere to IFRS. Required: Provide the journal entry to record the impairment loss {if any) above