Eastwood Co. is evaluating the following two intangible assets for impairment at year-end. Record any journal entries required to recognize impairment of the intangible assets Intangible Carrying Future Estimated Fair Asset Value Net Cash Flows Value Patent A $130,000 Patent B 20.000 $100,000 $70,000 24.000 18,000 Note: if a journal entry isn't required on any of the dates shown, select "N/A-debit" and "N/A-credit" as the account names and leave the Dr. and Cr. answers blank (zero) Patent A Account Name Dr. Cr. Impairment Loss Patent 60.000 10 60.000 To record impairment on natent Patent B Account Name Dr. Cr. 6,000 Patent Impairment Loss To record impairment an patent 5,000