The following are selected 2022 transactions of Pagnucci Corporation. Jan.1 Purchased a small company and recorded goodwill of $200,000. Its useful life is indefinite. April 1. Purchased for $120,000 a patent with an estimated useful life of 5 years and a legal life of 20 years. (a) Prepare necessary adjusting entries at December 31 to record amortization required by the events above. (Credit occount tites are outomatically indented when the amount is entered. Do not indert mantally. tist all debit entries befare credit entries. If no entry is required, select "No Entry" for the occount tittes and enter O for the amountes) Indicate how the intangible assets will appear on Pagnucdi's 12/31/22 balance sheet