In the following General Journal transaction, to what do the numbers 101 and 301 refer? 
Definitions:
Patent Impairment
Refers to the decrease in the value of a patent, often due to technological advances, legal issues, or changes in market demand.
Amortization
The gradual repayment or write-off of an intangible asset or loan balance over a set period.
Useful Life
The estimated period that an asset is expected to be usable for the purpose it was acquired, affecting its depreciation or amortization.
Straight-Line Method
A method of calculating depreciation of an asset where its cost is evenly spread over its useful life.
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