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Prepare the journal entry to record amortization expense for the first year. (Credit account titles are automatically indented when amount is entered. Do not indent manualiy. If no entry is required, select "No Entrv" far the ane......... Prepare the journal entry to record amortization expense for the first year. (Credit account titles are automatically indented when amount is entered. Do not indent manualiy. If no entry is required, select "No Entrv" far the ane