On July 1.2025, Swifty Corporation purchased Young Company by paying $258,600 cash and issuing a $101,000 note payable to Steve Young At fuly 1.2025 , the bstance sheet of Young Company was as follows. The recorded amounts all approximate current values except for land (fair value of $64,700 ), imentory (fair value of $127,800), and trademarks (fair value of $15,280 ). all debit entries before credit entries. Prepare the December 31 entry for Swify Corporation to record amortization of intangibles. The tradernark has an estinated entryl