These are selected 2014 transactions for Amarista Corporation:

Jan. 1	Purchased a copyright for $120,000. The copyright has a useful life of6years and a remaining legal life of30years.
Mar. 1	Purchased a patent with an estimated useful life of4years and a legal life of20years for $54,000.
Sept. 1	Purchased a small company and recorded goodwill of $150,000. Its useful life is indefinite.

Prepare all adjusting entries at December 31 to record amortization required by the events.

Date	Account Titles and Explanation	Debit	Credit
Dec.31
(To record amortization of Copyrights)
Dec.31
(To record amortization of Patents)
Dec.31
(To record amortization of Goodwill)