Prepare waters journal entry to record impairment of the goodwill

I’m stuck on a Accounting question and need an explanation.

BE12-7 Waters Corporation purchased Johnson Company 3 years ago at that time recorded goodwill of $400,000. The Johnson Division's net assets, including the goodwill, have a carry amount of $800,000. The fair value of the division is estimated to be $1,000,000. Prepare Water's journal entry , if necessary to record impairment of the goodwill.

BE12-10 Treasure Land Corporation incurred the following costs in 2014.

Cost of laboratory research aimed at discovery of new knowledge $120,000

Cost of testing in search for product alternatives 100,000

Cost of engineering activity required o advance the design of a 210,000

product to the manufacturing stage

430,000

BE12-13 Sinise Industries acquired two copyrights during 2014. One copyright related to a textbook that was developed internally at a cost of $9,900. This textbook is estimated to have a useful life of 3 years from September 1, 2014, the date it was published. The second copyright (a history research textbook) was purchased from University on December 1, 2014, for $24,000. This textbook has an indefinite useful life. How should these two copyrights be reported on Sinise's balance sheet as of December 31, 2014.

E12-4 (Intangible Amortization) Presented below is selected information for Alatorre Company.

1.Altorre purchased a patent from Vania Co. for $1,000,000 on January 1, 2012. The patent is being amortized over its remaining legal life of 10 years, expiring on January 1, 2022. During 2014, Alatorre determined that the economic benefits of the patent would not last longer than 6 years from the date of acquisition. What amount should be reported in the balance sheet for the patent, net accumulated amortization, at December 31, 2014?