Tmoaired goodwill and armortusios of patent. On Acril 1, a patent w th an entimated useful economuc life of 12 years was acquired foe 557,600 . In add tion, on December 31 , it was ectimated that goodeill of $36,000 was impaired. a. Jourfalite the entry to record the acousion of the potent, Y an amount bor does not require an enary, leave it biank. b. houralue the adjusting entry en December. J1 for the amortization of the patent righta, De fos round ingermediate calcuiationi. If as amount boir does not require ar ertry. lewn is trank 6ecember 31 Decimber 31