April 1, a patent with an estimated useful economic life of 12 years was acquired for $115,200. In addition, on December 31 , it was estimated that goodwill of $42,000 was mpaired. a. Record the acquisition of patent. If an amount box does not require an entry, leave it blank. April 1 Feedback Check My Work b. Journalize the adjusting entry on December 31 for the amortization of the patent inghts. Do not round intermediate calculations. If an amount box does not require an entry, leave it blank. Der