Yoon Industries has the following patents on its December 31, 2018, statement of financial position (amounts in thousands).

The following events occurred during the year ended December 31, 2019.
1. Research and development costs of ₩28,000 incurred on May 1, 2019, for Patent C) were incurred prior to projects achieving economic viability.
2. Patent D was purchased on July 1 for ₩28,500. This patent has a useful life of 9½ years.
3. As a result of reduced demands for certain products protected by Patent B, a possible impairment of Patent B's value may have occurred at December 31, 2019. The controller for Yoon estimates the expected future cash flows from Patent B will be as follows.
Year Expected Future Cash Flows
2020........................................₩2,000
2021..........................................2,000
2022..........................................2,000
The proper discount rate to be used for these cash flows is 8%. (Assume that the cash flows occur at the end of the year.)
Instructions
a. Compute the total carrying amount of Yoon's patents on its December 31, 2018, statement of financial position.
b. Compute the total carrying amount of Yoon's patents on its December 31, 2019, statement of financial position.