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Hulk Inc. had purchased a patent for which it paid $22.479. The patent originally had an expected life of 4 years and at the end

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Hulk Inc. had purchased a patent for which it paid $22.479. The patent originally had an expected life of 4 years and at the end of 2024, it had reduced the patent account by the $5,667 in amortization that had been taken so far. Due to adverse economic conditions, Hulk's management determined that it should assess whether an impairment should be recognized for the patent. The estimated undiscounted future cash flows to be provided by the patent total $11,352, and the best estimate of the patent's fair value currently is $7,629. In the journal entry to record impairment, the total of all the accounts debited will be what amount? (Enter zero if there is no journal entry needed.)

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