please answer with correct and detailed calculations and explanations. make sure supporting statements are also provided for each step and calculation.

QUESTION: Van Frank Telecommunications has a patent on a cellular transmission process. The company has amortized the $18 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. Enter your answers in millions (i.e.,10,000,000 should be entered as 10).