These are selected 2017 transactions for Swifty Corporation: Jan. 1 Purchased a copyright for $122, 750. The copyright has a useful life of 5 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 26 years for $51, 120. Sept. 1 Purchased a small company and recorded goodwill of $154, 200. Its useful life is indefinite. Prepare all adjusting entries at December 31 to record amortization required by the events