$(10$ points total$).$ On January $1,2017,$ Healtbshare Corporation purchased a patent for $$500,000$ from an inventor who had developed a new medical device. At the time of the purchase, the patent had a remaining useful life of $10$ years.

A$.$ Prepare the journal entry to record Gordon's pirchase of the patent. $(3$ points$)$

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B$.$ Prepare the journal entry to record amortization of the patent on December $31,2017.(3$ points$)$

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C$.$ At the end of $2020,$ after amortization had been recorded through December $31,2020,$ Gordon concluded that the estimated future cash flows from the patent to be $$280,000.$ The patent's estimated fair value on December $31,{2020}_{?}$ was $$200,000.$ Prepare the journal entry to record the patent impairment, if necessary. $(4$ points$)$

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