Need help with an Adjusting Journal Entry

CMC records depreciation and amortization expense annually. They do not use an accumulated amortization account. (i.e. Amortization Expense is recorded with a debit to Amort. Exp and a credit to the Patent.) Annual depreciation rates are 7% for Buildings/Equipment/Furniture, no salvage. (Round to the nearest whole dollar.) Annual Amortization rates are 10% of original cost, straight-line method, no salvage. CMC owns two patents: Patent #FJ101 and Patent #CQ510. Patent #CQ510 was acquired on October 1, 2016. Patent #FJ101 was acquired on April 1, 2018 for $119,000. The last time depreciation & amortization were recorded was December 31, 2017. Before Adjustment: Land: 348791 Equpment and Furniture: 332989 Building: 876418 Patents 217000