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On July 1, 2025, Blue Corporation purchased Johnson Company by paying $184.700 cash and issuing a $64,000 note payable to Steve Johnson. At July 1, 2025, the balance sheet of Johnson Company was as follows: The recorded amounts all approximate current fait values except for land (worth $45,100), inventory (worth $93,900), and copyrights (worth $11,500 ). Account Titles and Explanation Debit Credit Prepare the December 31 entry for Blue Corporation to record amortization of intangibles. The copyrights have an estimated remaining useful life of 4 years with a residual value of $2,100. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List debit entry before credit entry.)