The following are selected 2017 transaction of Indigo Ltd. Jan. 1 Purchased a small company and recorded goodwill of euro 151, 230. Its useful life is indefinite. May 1 Purchased for euro 105,000 a patient with an estimated useful life of 4 years and a legal life of 17 years. Prepare necessary adjusting entries at December 31 to record amortization required by the events above. (If no entry is required, select "No entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.)