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. Future Intangible Carrying Estimated Fair Asset Value Net Cash Flows Value Patent A $136.500 Patent B 21,000 $105,000 $73,500 25.200 18,900 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 Patent Account Name to record impairment on patent Account Name To record impairment un patent Dr. Dr. Cr. Cr.