Grouper Company discovered an error in its accounting records in $2025.$ Grouper had purchased a copyright for $$46,800$ on January

$1,2022.$ The copyright has been amortized on a straight$-$line basis over its $20-$year legal life. However, Grouper's accountant neglected

to obtain an estimate of the copyright's economic life, which was only fifteen years. Grouper 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 O

decimal places, e$.$g$.5,275.)]$