what is the journal entry for accumulated amortization of trademark over two years?

Date Item I Developed 300,000 100,000 Useful Life 10 Yrs 4 yrs Accumulated Amortization to 12/31/20 Amortization 2021 30,000 Accumulated Amortization to 12/31/21 Carrying Value 240,000 Trademark Patent 1/01/20 1/01/20 110,000 No impairment on Trademark as FV is greater than CV