I need correct answers for this question please.

Presented below is information related to copyrights owned by Oriole Company at December 31, 2017. Assume that Oriole Company will continue to use this copyright in the future. As of December 31, 2017, the copyright is estimated to have a remaining useful life of 10 years. (a) Prepare the journal entry to record the impairment of the asset at December 31, 2017, The company does not use accumulated amortization accounts. (If no entry is required, are automatically indented when amount is entered. Do not indent manually.)