Sheridan Company, organized in 2022 , has the following transactions related to intangible assets. Prepare the necessary entries to record these transactions. All costs incurred were for cash. Make the adjusting entries as of December 31, 2022, repording any necessary amortization. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record joumal entries in the order presented in the problem. If no entry is required, select "No Entry" for the nccount titles and enter 0 for the amounts.)