I am not sure how to calculate the Amortization expense. Not clearly how many years for patent>

6/1/X1 - DrugCo paid $16000 to purchase SmallCo which had A/P of $3200, A/R of $1600 and equipment worth $6400. 8/1/X1 - DrugCo paid $96000 to buy the rights to a song it will use for advertising. 10/1/X1 - DrugCo paid $5600 in an effort to develop a new drug. 12/31/X1 - Record adjustment for the song. Assume the author died 10 years ago. General Journal Date Account/Explanation PR Debit Credit 6/1/X1 Accounts Receivable 1,600 Equipment 6,400 Goodwill 11,200 Accounts Payable 3,200 Cash 16,000 (Ck #5259 to purchase SmallCo) 8/1/X1 Copyright 96,000 Cash 96,000 (Ck #5382 - purchase rights to song ) 10/1/X1 Research & Development Exp. 5,600 Cash 5,600 (Ck #5412 - attempt to develop patent) 12/31/X1 Amortization Expense X Copyright X (Adjusting entry for song)