The following information relates to the intangible assets of Lettuce Express: On January 1, 2021, Lettuce Express completed the purchase of Farmers Produce, Inc., for $1,440,000 in cash. The fair value of the identifiable net assets of Farmers Produce was $1,296,000. Included in the assets purchased from Farmers Produce was a patent for a method of processing lettuce valued at $35,100. The original legal life of the patent was 20 years. There are still 17 years left on the patent, but Lettuce Express estimates the patent will be useful for only 9 more years. Lettuce Express acquired a franchise on July 1, 2021, by paying an initial franchise fee of $190,400. The contractual life of the franchise is eight years.

Record the amortization on goodwill.

Record amortization on the patent.

Record amortization on the franchise rights.