please solve this journal

On December 31 , it was estimated that goodwill of $4,084,600 was impared. In addition, a patent with an estimated usefus economic life of 18 years was acquired for $510,720 on Apnt 1. Required: a Journaize the acjusting entry on December 31 for the impaired goodivil. Fefer to the chart of accounts for the exact wording of the account tilles. CNOW joumais do not use anes for joumal explanations. Every ane on a journal page is used for debit or credit entries CNOW joumeis will automatically indent a crodit entry when a crectit amount so entered b. Journakze the adjusting entry on December 3t for the amortzation of the patent rights. Refer to the chart of accounts for the exact wording of the account tifies. CWOWjoumais do not use ines for joumal explanations. Every line on a joumal page is used for debt or credit entries, CNoW journals wir automabcaly indent o credit entry when a credi amount is entered. Do not round your intermedrate calculations and round your final answer to the nearest dollar. Chart of Accounts CHART OF ACCOUNTS General Ledger ASSETS 110 Cash 111 Petty Cash 112 Accounts Recenable 114 interest Receivable 115 Notes Receivable 116 Merchandise inventory 117 Supplies 119 Prepaid Insurance 120 Land 123 Delivery Truck 124 Accumulated Depreciation-Delivery Truck 125 Equipment 126 Accumulated Depreciation-Equipment REVENUE 410 Sales 610 Interest Revenue 620 Gain on Sale of Delivery Truck 621 Gain on Sale of Equipment 622 Gain on Sale of Patent 623 Gain on Sale of Goodwill EXPENSES 510 Cost of Merchandise Sold 520 Salaries Expense 521 Advertising Expense 522 Depreciation Expense-Delivery Truck 523 Delivery Expense Chart of Accounts 126 Accumulaled Depreciation Equipment 130 Mineral Rights 131 Accumulated Depletion 132 Goodwill 133 Patents L.ABBILITIES 210 Accounts Payable 211 Salaries Payable 213. Sales Tax Payable 214 interest Payable 215 Notes Parable EOUIrY 310. Owners Captal 311 Owners Drawing 523 Delivery Expense: 524 Repairs and Maintenance Expense 529 Selling Expenses 531 Rent Expense 532. Depteciation Expense-Equipment 533 Deplation Expense 534 Amortization Expense-Patents 535 insurance Expanse 536 Supplies Expense 539 Meceltaneous Expense 710 interest Expense 720 Loss on Sale of Delivery Truck 721 Lass on Sale of Equipment 722 Loss on Sale of Patent 723 Loss from impaired Goodwill rownd your finat answer ne the neaves doliar. round your final answer to the nearest dollar