part B is in the 4th photo and needs help. the first 3 photos are for extra information reguarding the problem. thank you.

On July 1,2025, Pronghorn Corporation purchased Young Company by paying $252,100 cash and issuing a $146,000 note payable to Steve Young. At July 1, 2025, the balance sheet of Young Company was as follows. The recorded amounts all approximate current values except for land (fair value of $60,100 ), inventory (fair value of $124,500 ), and trademarks (fair value of $16,080 ). amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount titles and enter O for the omounts. List. all debit entries before credit entries.) 252100 Accounts Payable Notes Payable 146000 eTextbook and Media List of Accounts Attempts: 1 of 3 used Prepare the December 31 entry for Pronghorn Corporation to record amortization of intangibles. The trademark has an estimated useful life of 4 years with a residual value of $4,920. (Credit occount titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount titles and enter Ofor the amounts. List debit entry before credit entry