The first transaction is on depreciation. The depreciation for the year is $70,000 and we need to post that amount for the second, third, and fourth quarter. the calculation = 250,000 - 40,000 / 3

A) what will the general journal and general ledger look like if we post the 70,000 for each quarter? do I divide by 4? and how do you post it to the trial balance?

and then impairment on goodwill is the Carrying value - fair value which is = 26,042,139 - 15,000,000. impairment is equal to $11,042,139

B) what will the general journal and general ledger look like if we posted the impairment for each quarter? 

Account	Change for qr ending June 30, 2020	Change for qr ending sept 30, 2020	Change for qr ending Dec 31, 2020	Adjusting entry(if needed)
Goodwill and impairment
depreciation and depreciation expense