The following are selected 2022 transactions of Whispering Corporation. Jan, 1 Purchased a small company and recorded goodwill of $220,000. Its useful life is indefinite. April 1 Purchased for $131,000 a patent with an estimated useful life of 5 ycars 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 titles are outomatically indented when the amount is entered. Do not indent manually, List all debit entries before credit entries. If no entry is required, select "No Entry" for the occount titles and enter O for the amounts.) outomatically indented when the omount is entered. Do not indent manuoly tist all debit enthles before credit entries. if oo entry is required, select "No Entry" for the account titles and enter O for the amounts.]