Bridgeport Company discovered an error in its accounting records in 2025. Bridgeport had purchased a copyright for $45,900 on January 1, 2022. The copyright has been amortized on a straight-line basis over its 20 -year legal life. However, Bridgeport's accountant neglected to obtain an estimate of the copyright's economic life, which was only fifteen years. Bridgeport Company used a calendar fiscal year and was subject to a 20% tax rate and follows ASPE. Prepare the journal entries to correct the accounting error and to record copyright amortization for 2025. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries. Round answers to 0 decimal places, e.g. 5,275.)