The following are selected 2022 transiations of Nash Corporation. Jan.1 Purchased a small company and recorded goodwill of $211,000. its useful life is indefinite. April 1 Purchased for $122,000 a patent with an estimated useful life of 5 years and a legal life of 20 years. Prepare necessary adjusting entries at December 31 to record amortization required by the events above. (Credit account titles are automatically indente required, select "No Entry" for the account titles and enter Ofor the amounts.)