Van Frank Telecommunications has a patent on a cellular transmission process. The company has amortized the $$19\mathrm{.}80$ million cost of

the patent on a straight$-$line basis since it was acquired at the beginning of $2020.$ 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 end of $2024($before adjusting and closing entries$).$

What is the appropriate adjusting entry for patent amortization in $2024$ to reflect the revised estimate?

Note: If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field. Do not round

intermediate calculations. Enter your answers in millions rounded to $2$ decimal places $($i$.$e$.,5,500,000$ should be entered as $5\mathrm{.}50).$

Journal entry worksheet

$1$

Record the adjusting entry for patent amortization in $2024.$

Note: Enter debits before credits.