On December 31, it was estimated that goodwill of $4,089,100 was impaired. In addition, a patent with an estimated useful economic life of 17 years was acquired for $653,933 on April 1. Required: a. Journalize the adjusting entry on December 31 for the impaired goodwill. Refer to the chart of accounts for the exact wording of the account titles. CNOW journals do not use lines for journal explanations. Every line on a journal page is used for debit or credit

b. Journalize the adjusting entry on December 31 for the amortization of the patent rights. Refer to the chart of accounts for the exact wording of the account titles. CNOW journals do not use lines for journal explanations. Every line on a journal page is used for debit or credit entries. CNOW journals will automatically indent a credit entry when a credit amount is entered. Do not round your intermediate calculations and round your final answer to the nearest dollar.

I'm having difficulty with the b. question...