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 $$3,589,500$ on February $22.$ The stand of timber is estimated at $4,786,000$ board feet. During the current year, $1,127,100$ board feet of timber were cut and sold.

B$.$ On December $31,$ the company determined that $$3,599,000$ of goodwill was impaired.

C$.$ Governmental and legal costs of $$7,140,000$ were incurred on April $3$ in obtaining a patent with an estimated economic life of $10$ years. Amortization is to be for three$-$fourths of a year.

Required:

Determine the amount of the amortization, depletion, or impairment for the current year for each of the foregoing items.

Journalize the adjusting entries required to record the amortization, depletion, or impairment for each item. Refer to the Chart of Accounts for exact wording of account titles.