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Data related to the acquisition of timber rights and intangible assets during the current year ended December 31 are as follows. a Timber rights on

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Data related to the acquisition of timber rights and intangible assets during the current year ended December 31 are as follows. a Timber rights on a tract of land were purchased for $3,461,120 on February 22 . The stand of timber is estimated at 5,408,000 board feet. During the current year, 1,028,300 board feet of timber were cut and sold b. On December 31, the company detemined that $3,640,000 of goodwill was impaired c. Governmental and legal costs of $6,108,000 were incurred on Aprit 3 in obtaining a batent with an estimated economic life of 10 years Amortization is to be for three-fourths of a year. Required: 1 Detemine the amount of the amortization, depletion, or impaiment for the current year for each of the foregoing items 2. Journalize the adjusting entries required to record the amortization, depiefion, or impairment for each item Refer fo the chart of accounts for fhe exact wording of the account lities CNOW joumals do not use lines for journal explanafions. Every hine on a journal poge is used for debit or crethit entries. CNOW journals will automatically undent a credit entry when a credit amocint is entered. 1. Determine the amount of the amortization, depletion, or impairment for the current year for each of the items in the Instructions. a b. c. 2. Jolumatize the transactions and the adjusting entries on December 31 . Scroll down to access pages 2 through 3 of the joumal. Refer to the chart of accounts for the exact wording of the account tifes CNOW journats do not use knes for joumat explanations. Every tne on a joumal page is used for debat or credit entries CNOW joumats will automatically indent a credt entr when a credit amount is entered firmber were cut and sold 6. On December 31, the company determined that 33,640,000 of goodinl was impaired c Govemmental and legol costs of 36,108,000 were incurred on Apni 3 in oblaining a patent with an estmaled econounie Me of to years Amortization is to be for tivese fourtha of a year 1 more Check lay Work uses remaining

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