These are selected $2025$ transactions for Ayayai Corporation:

Jan. $1$ Purchased a copyright for $$81,000.$ The copyright has a useful life of $6$ years and a remaining legal life of $30$ years.

Mar. $1$ Purchased a patent with an estimated useful life of $4$ years and a legal life of $20$ years for $$24,000.$

Sept. $1$ Purchased a small company and recorded goodwill of $$111,000.$ Its useful life is indefinite.

Prepare all adjusting entries at December $31$ to record amortization required by the events. $($List debit entry before credit entry. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $O$ for the amounts.$)$