Van Frank Telecommunications has a patent on a cellular transmission process. The company has amortized the patent on a straight line basis since 2017, when it was acquired at a cost of $13.5 million at the beginning of that year . Due to rapid technological advances in the industry, management decided that the patent would benefit the company over a total of six years rather than the nine-year life being used to amortize its cost. The decision was made at the beginning of 2021 Required: Prepare the year-end Journal entry for patent amortization in 2021. No amortization was recorded during the year(If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answer In millions rounded to 1 decimal place (.e.,5,500,000 should be entered os 5.5)). View transaction list View journal entry worksheet No Event General Journal Debit Credit 1 1 Amortization expense Patent