Recording Impairment of Intangible Assets Eastwond Co, is evaluating the following two intangible assets for impairment at year-end. Record any journal entries required to recognize impairment of the intangible assets: Note: If a journal entry isnt required on any of the dates shown, select "W/A-debit" and "N/A-credit" as the account names and leave the Dr. and Cri answers blank (zero). Patent A: Patent B