Your answer is partially correct.$($b$)$

Prepare the journal entry to record amortization expense for $2026$ related to the copyrights. If no entry is required, select $"$No

Entry" for the account titles and enter $0$ for the amounts. Credit account titles are automatically indented when amount is entered. Do not

indent manually. List debit entry before credit entry.$)$

Account Titles and Explanation

Debit

Credit

eTextbook and Media

List of Accounts

Prepare the journal entry to record the impairment of the asset at December $31,2025.$ The company does not use accumulated

amortization accounts. $($If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. Credit account titles

are automatically indented when amount is entered. Do not indent manually. List debit entry before credit entry.$)$