On 07/01/2008, Big sold a piece of patent to small for $5,000,000. Right before the transaction the patent had book value of $4,000,000. Note the patent had 5 years of useful life left upon the transaction. On 04/01/2010, small sold the patent for $5,000,000 to an outsider, please write down the adjusting journal entries regarding the patent for 2008, 2009 and 2010 separately.