Bartello Inc. provided the following information related to copyrights it owns at December 31, 2017. Bartello will continue to use the copyrights in the future. Cost Carrying amount Recoverable amount $8 600 000 4 300 000 3 400 000 As of December 31, 2017, the copyrights are estimated to have a remaining life of 10 years. The company does not use accumulated amortization accounts. Required: i Prepare the journal entry (if any) to record the impairment of the asset at December 31, 2017. ii. Prepare the journal entry to record amortization expense for 2017 related to copyrights ii. The fair value of the copyrights at December 31, 2017 is $3 500 000. Prepare the journal entry (if 13 marks) 13 marks) (2 marks any) necessary to record the change in fair value QUESTION 5 A. Cortana Company purchased machinery on June 1, 2016 for $89 000. It provided the following data: 15 MARKS