Sunland Corporation has the following selected transactions during the year ended December 31, 2021:

Jan. 1		Purchased a copyright for $130,800 cash. The copyright has a useful life of six years and a remaining legal life of 30 years.
Mar. 1		Acquired a franchise with a contract period of nine years for $560,790; the expiration date is March 1, 2030. Paid cash of $37,790 and borrowed the remainder from the bank.
Sept. 1		Purchased a trademark for $76,010 cash. As the purchase was being finalized, spent $34,830 cash in legal fees to successfully defend the trademark in court.

How can I get the Debit and Credit values for December 3. What is the formula to calculate 21800 and 51,925 as the expected results

Date	Account Titles and Explanation	Debit	Credit
Dec. 31	enter an account title to record amortization expense on copyrights on December 31	21800
	enter an account title to record amortization expense on copyrights on December 31		21800
	(To record amortization expense on copyrights)
Dec. 31	enter an account title to record amortization expense on franchises on December 31	51,925
	enter an account title to record amortization expense on franchises on December 31		51,925