On the 29th, a patent was sold. The book balance of the patent was 4 million, and 800,000 was amortized and no provision was made.

Debit: bank deposit 300

Non-operating expenses 400 80 15-300

Credit: intangible assets 400

Accumulated amortization 80

Taxes payable - Value-added tax payable (output tax) 15

1. This accrual means that the original value of this intangible asset before the 29th was 480 ?

Answer: Yes

2. Non-operating expenses should be 400 80 15-300=195