Problem 9: Van Frank Telecommunications has a patent on a cellular transmission process. The company has amortized the patent on a straight-line basis since 2014, when it was acquired at a cost of $9 million at the beginning of that year. Due to rapid technological advances in the would benelit the company over a total of six y rather than the nine-year life being used to amortize its cost. The decision was made at the beginning of 2018. Required: Prepare the year-end journal entry for patent amortization in 2018. No amortization was recorded during the year