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

1. On December 31, the company determined that $880,000 of goodwill was impaired.
2. Governmental and legal costs of $3,696,000 were incurred on September 30 in obtaining a patent with an estimated economic life of 12 years. Amortization is to be for one-fourth of a year.
3. Timber rights on a tract of land were purchased for $560,000 on February 4. The stand of timber is estimated at 4,000,000 board feet. During the current year, 1,100,000 board feet of timber were cut and sold.

Required:

1. Determine the amount of the amortization, depletion, or impairment for the current year for each of the foregoing items. Do not round your intermediate calculation.

Item	Impairment, Amortization or Depletion Expense
a.	$fill in the blank c1da8dfbbfad061_1
b.	$fill in the blank c1da8dfbbfad061_2
c.	$fill in the blank c1da8dfbbfad061_3

2. Journalize the adjusting entries required to record the amortization, depletion, or impairment for each item.

a.	Amortization Expense-GoodwillCashGoodwillLoss on Impairment of Goodwill	- Select -	- Select -
	Amortization Expense-GoodwillCashGoodwillLoss on Impairment of Goodwill	- Select -	- Select -
b.	Amortization Expense-PatentsCashLoss on PatentPatents	- Select -	- Select -
	Amortization Expense-PatentsCashLoss on PatentPatents	- Select -	- Select -
c.	Accumulated DepletionCashDepletion ExpenseTimber Rights	- Select -	- Select -
	Accumulated DepletionCashDepletion ExpenseTimber Rights	- Select -	- Select -