Question - Van Frank Telecomunication has a patent on a cellular transmission process. The company amortized the patent on a straight line basis since 2009, when it was acquired at a cost of $25.2 million at the beginning of that year. Due to rapid technological advances in the industry management decides that the patent would benefit the company over a total of six years rather than the nine year life being used to amortize its cost. The decision was made at the end of 2013 (before adjusting and closing entries). Prepare the appropriate adjusting entry for patent amortization in 2013 to reflect the revised estimate?