pre_text: (18) Quarterly Financial Data (Unaudited) During the first quarter of 2019, we recorded a non-cash, non-tax-deductible goodwill impairment charge of $6.5 billion for goodwill, see Note 4—Goodwill, Customer Relationships and Other Intangible Assets for further details. During the fourth quarter of 2018, we recorded a non-cash, non-tax-deductible goodwill impairment charge of $2.7 billion for goodwill see Note 4—Goodwill, Customer Relationships and Other Intangible Assets for further details. During the first quarter of 2018, we recognized $71 million of expenses related to our acquisition of Level 3 followed by acquisition-related expenses of $162 million, $43 million and $117 million in the second, third and fourth quarters of 2018, respectively. During 2019, we recognized expenses related to our acquisition of Level 3 of $34 million, $39 million, $38 million and $123 million in the first, second, third and fourth quarters of 2019, respectively.
table: First Quarter Second Quarter Third Quarter Fourth Quarter Total
table: (Dollars in millions, except per share amounts)
table: 2019
table: Operating revenue $5,647 5,578 5,606 5,570 22,401
table: Operating (loss) income (5,499) 976 950 847 (2,726)
table: Net (loss) income (6,165) 371 302 223 (5,269)
table: Basic (loss) earnings per common share (5.77) 0.35 0.28 0.21 (4.92)
table: Diluted (loss) earnings per common share (5.77) 0.35 0.28 0.21 (4.92)
table: 2018
table: Operating revenue $5,945 5,902 5,818 5,778 23,443
table: Operating income (loss) 750 767 894 (1,841) 570
table: Net income (loss) 115 292 272 (2,412) (1,733)
table: Basic earnings (loss) per common share 0.11 0.27 0.25 (2.26) (1.63)
table: Diluted earnings (loss) per common share 0.11 0.27 0.25 (2.26) (1.63)
question: Analyse this data from a financial earnings document. What is the average quarterly amount of expenses related to the acquisition of Level 3 recorded in 2019?