These are selected 2022 transactions for Martinez Corporation. Jan.1 Purchased a copyright for $105,000. 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 $54,000 Sept. 1 Purchased a small company and recorded goodwill of $135,000. Its useful life is indefinite. Prepare all adjusting entries at December 31 to record amortization required by the events; (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 0 for the amounts.)