Weselton Company had the following assets at December 31, 2014: Asset Purchase Accumulated Expected Future Fair Value of Remaining Price Depreciation Cash Flows the Asset Useful Life or (undiscounted) Amortization Building $500,000 $70,000 $510,000 $400,000 5 years Trademark 60,000 0 63,800 58,000 N/A Patent 100,000 32,000 40,000 25,500 6 years uired: Record the journal entries for impairment, if necessary, for the assets listed above for 2014