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Amortization and Depletion Entries Data related to the acquisition of timber rights and intangible assets during the current year ended December 31 are as follows: a. On December 31, the company determined that $960,000 of goodwill was impaired. b. Governmental and legal costs of $7,560,000 were incurred on September 30 in obtaining a patent with an estimated economic life of 12 years. Amortization is to be for one-fourth of a year. C. Timber rights on a tract of land were purchased for $1,155,000 on February 4. The stand of timber is estimated at 5,500,000 board feet. During the current year, 1,500,000 board feet of timber were cut and sold. Required: 1. Determine the amount of the amortization, depletion, or impairment for the current year for each of the foregoing items. Do not round your intermediate calculation. Impairment, Amortization or Depletion Expense Item a. b. C. 2. Journalize the adjusting entries required to record the amortization, depletion, or impairment for each item. b. Book Value of Fixed Assets Cannington Inc. designs, manufactures, and markets personal computers and related software. Cannington also manufactures and distributes music players (cPod), mobile phones (cPhone), and smartwatches (Cannington Watch) along with related accessories and services, including online distribution of third-party music, videos, and applications. The following information was taken from a recent annual report of Cannington: Property, Plant, and Equipment (in millions): Current Year Land and buildings $500,830 $290,481 Machinery, equipment, and internal-use software 475,789 375,623 Other fixed assets 606,004 455,755 Accumulated depreciation and amortization (636,054) (530,880) a. Compute the book value of the fixed assets for the current year and the preceding year. Current year book value (in Millions) 958,759 x Preceding year book value (in Millions) 598,590 X Preceding Yeai A comparison of the book values of the current and preceding years indicates that they A comparison of the total cost and accumulated depreciation reveals that Cannington purchased $ million of additional fixed assets, which was offset by the additional depreciation expense of $ million taken during the current year. b. Would you normally expect Cannington's book value of fixed assets to increase or decrease during the year