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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 company's SFP: Equipment (10-year life) Fixtures (10-year life) Patent rights (40-year life) Cost $2,150 Accumulated Depreciation Net Book Value $1,090 $1,060 970 290 680 640 $3,760 370 $1,750 270 $2,010 An impairment test indicates that the recoverable amount of the abrasives cash-generating unit's assets is $1,110 million. The assets are not separable-they 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.) 1 Answer is complete but not entirely correct. No Transaction General Journal Debit Credit 1 Impairment loss-Abrasives group 900,000,000 Accumulated depreciation - Equipment Accumulated depreciation - Fixtures Accumulated amortization - Patent rights 474,626,866 304,477,612 120,895,522