A) Bucher Drilling Company secured a patent on how to extract oil from shale rock in 2006, at a cost of $6,000,000. Unfortunately, because of the discovery of new supplies of non-shale oil, the demand for shale-oil technology had provided little income. At December 31, 2013, the carrying value (cost less accumulated amortization) of the patent was $2,500,000, and the expected future net cash flows were $750,000. The fair value of the patent at that time was $1,000,000. Determine if the patent is impaired at December 31, 2013, and give the entry to record the impairment loss, if any. B) In June, 2014, the discovery of additional shale oil fields increased demand for Bucher?s shale-oil technology. The expected future net cash flows are now expected to be $10,000,000, and the fair value of the process is estimated to be $15,000,000. Make any entry necessary at December 31, 2014 to record this change of events