please help!!

Blossom purchased a patent in 2019 for $80,000. By December 31,2024 , after recording the annual amortization expense on the patent, but before recording closing entries, the carrying amount of the patent was $51,600. Recently, there have been technological advances in the field that have affected the recoverable amount of the patent. Blossom's controller performed some analysis and has arrived at the conclusion that the recoverable amount of the patent is $27.700. Prepare any necessary additional journal entry required for the fiscal year ended December 31, 2024. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List debit entry before credit entry.)