These are selected $2022$ tramactions for Bramble Corporation.

Jan. $1$ Purchased a sinall company and recorded goodwill of $$175,000.$ Its useful life is indefinite.

Mw$\text{'}1$ Purehased a patent with an estimated useful life of $4$ years and a lezal life of $17$ years for $$66,000.$

Prepare all ad$/$usting entries at December $31$ to record amortization required by the events. $($List all debit entries before credit entries. Credit accouint titles are outomatically indented when amount is entered. Do not indent manually. If no entry is required, select $"$No entry" for the account titles and eviter $0$ for the omounts?