These are selected 2012 transactions for Jendusa Corporation: Jan. 1 Purchased a copyright for $120,000. The compyright 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 $54,000. Sep. 1 Purchased a small company and recorded goodwill of $150,000. Its useful life is indefinate. Prepare all adjusting entries at Decmeber 31 to record amorization required by the events