Question One: (10 marks) (A1, A2, B1) Barkley Corp. obtained a trade name in January 2017 incurring legal costs of 20,000. The company amortizes the trade name over 8 years. Barkley successfully defended its trade name in January 2018, incurring 4,900 in legal fees. At the beginning of 2019, based on new marketing research, Barkley determines that the recoverable amount of the trade name is 16,500 Instructions Prepare the necessary journal entries for the years ending December 31, 2017, 2018, and 2019. Show all computations