For each of the following unrelated transactions, (1) Costs of $39,000 were incurred on January 1 to obtain a patent. On January 31,$38,610 was spent in legal costs to successfully defend the patent against competitors. The patent has an estimated legal life of 12 years. (2) A company acquired a copyright for $160,000. The copyright has a useful life of 50 years. Present the adjusting entries required to record amortization at year end. (Credit account titles are outomatically Indented when the amount is entered Do not indent manually. If no entryls required, select "No Entry" for the account tittes and enter Ofor the amounts. Lst all debit entries before credlt entries.)