Swifty Enterprises has a December 31 fiscal year end and uses straight-line amortization to the nearest month for its finite-life intangible assets. The company has provided you with the following information related to its intangible assets and goodwill during 2023 and 2024 : 2024 Jan. 2 Incurred legal fees of $30,000 to successfully defend the patent. Mar. 31 Incurred research costs of $167,000. Apr. 1 Purchased a copyright for $54,000 cash. The company expects the copyright will benefit the company for 10 years. July 1 Purchased a trademark with an indefinite expected life for $200,000 cash. Dec. 31 Recorded adjusting entries as required for amortization. Record the transactions and adjusting entries as required. (Credit account titles are outomatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter o for the amounts. List all debit entries before credit entries. Record journal entries in the order presented in the problem.)