please complete #1 and #2

Amortization and depletion entries Data related to the acquisition of timber rights and intangible assets during the current year ended December 31 are as follows: a. On December 31 , the company determined that $1,030,000 of goodwill was impaired. b. Governmental and legal costs of $7,200,000 were incurred on September 30 in obtaining a patent with an estimated economic life of 15 years. Amortization is to be for one-fourth of a year. c. Timber rights on a tract of land were purchased for $900,000 on February 4 . The stand of timber is estimated at 4,500,000 board feet. During the current year, 1,200,000 board feet of timber were cut and sold. Required