For the declining-balance method the company uses the double-declining rate. For

For the declining-balance method the company uses the double-declining rate. For the units-ofactivity method total miles are expected to be 122900 . Actual miles of use in the first 3 years were: 2011 23400 ; 2012 33300 ; and 2013 31900 .The patent was acquired in January 2012 and has a useful life of10years. The franchise was acquired in January 2009 and also has a useful life of10years. The following cash transactions may have affected intangible assets during 2013.(b)Prepare journal entries to record the 2013 amortization expense.(Credit account titles are automatically indented when amount is entered. Do not indent manually.)The parts of this question must be completed in order. This part will be available when you complete the part above.