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The following information concerns the intangible assets of Epstein Corporation:

ID: 2488521 • Letter: T

Question

The following information concerns the intangible assets of Epstein Corporation: On June 30. 2016. Epstein completed the acquisition of the Johnstone Corporation for $1,820,000 in cash. The fair value of the net identifiable assets of Johnstone was $1.550.000 Included in the assets purchased from Johnstone was a patent that was valued at $84,600 The remaining legal life of the patent was 14 years, but Epstein believes that the patent will only be useful for another nine years. Epstein acquired a franchise on October 1. 2016. by paying an initial franchise fee of $206,800 The contractual life of the franchise is 11 years. Required: Prepare year-end adjusting journal entries to record amortization expense on the intangibles at December 31.2016. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

Explanation / Answer

Journal Entry Worksheet:

Transaction

General Journal

Debit

Credit

A

Amortisation Expense

$27,000

Goodwill

$27,000

B

Amortisation Expense

$4,700

Patent A/c

$4,700

C

Amortisation Expense

$4,700

Franchise A/c

$4,700

Notes:

Transaction

General Journal

Debit

Credit

A

Amortisation Expense

$27,000

Goodwill

$27,000

B

Amortisation Expense

$4,700

Patent A/c

$4,700

C

Amortisation Expense

$4,700

Franchise A/c

$4,700