Presented below is information related to copyrights owned by Metlock Corporation at December 31, 2025.

Cost $5,950,000

Purchased January 1, 2018

Legal life 25 Years

Amortization method straight-line

Assume Metlock will continue to use this asset in the future. As of January 1, 2026, the copyrights have a revised remaining useful life of 5 years.

Prepare the journal entry to record amortization expense for 2026 assuming that the company has a December 31 year-end.