On April 1, a potent with an estimated useful economic ife of 12 yesrs was acquired for $72,000, In additian, on December 31 , it was estimated that goodwill of $24,000 was impaired a. Record the acquisition of patent, if an amount box does not require an entry, leave it blank. April 1 Fectuan b. Journalite the adjusting entry on December 31 for the amertization of the patent nights. Do not round intermediate calculations. If an amount box does not require an entry, lenve it blank. Dec