Jan.1 Purchased a small company and recorded goodwill of $170,000. Its useful life is indefinite. May 1 Purchased a patent with an estimated useful life of 5 years and a legal life of 20 years for $90.000. Prepare all adjusting entries at December 31 to record amortization required by the events. (List all debit entries before credit entries. Credit occount titles are outomatically indented when amount is entered. Do not indent manually. If no entryls required, select "No entry" for the account tities and enter O for the amounts)