Exercise 9-11 These are selected 2017 transactions for Blue Corporation: Jan. 1 Purchased a copyright for $190,800. The copyright has a useful life of 6 years and a remaining legal life of 35 years. Mar. 1 Sept. 1 Purchased a small com pany and recorded goodwill of $153,700. Its useful life is indefinite. Purchased a patent with an estimated useful life of 5 years and a legal life of 23 years for $83,400. Prepare all adjusting entries at December 31 to record amortization required by the events. (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.) Account Titles and Explanation Debit Credit Date Dec. 31 (To record amortization of Copyrights) Dec. 31 (To record amortization of Patents) Dec. 31 (To record amortization of Goodwill)