Select the explanation on the last line of the journal entry table.) \begin{tabular}{|c|c|c|c|} \hline Date & Accounts and Explanation & Debit & Credit \\ \hline \multirow[t]{5}{*}{ Dec. 31} & (1) & & \\ \hline & (2) & & \\ \hline & (3) & & \\ \hline & (4) & & \\ \hline & (5) & & \\ \hline \end{tabular} (1) \begin{tabular}{lll} & Depreciation Expense-Patent & Loss on Disposal \\ Amortization Expense-Patent & Gain on Disposal & Notes Payable \\ Assets & Goodwill & Patent \\ Cash & Liabilities & \end{tabular} (3) Depreciation Expense-Patent Loss on Disposal Amortization Expense-Patent Assets Gain on Disposal Goodwill Liabilities (2) Amortization Expense-Patent Assets Cash (4) O Amortization Expense-Patent Assets Cash Depreciation Expense-Patent Loss on Disposal Gain on Disposal Notes Payable Goodwill O Patent Liabilities Depreciation Expense-Patent O Loss on Disposal Gain on Disposal Notes Payable Goodwill O Patent (5) O To record amortization of patent. To record impairment loss on patent. To record purchase of patent. To record purchase of the company. Liabilities