These are selected 2022 transactions for Sheffield Corporation:

Jan. 1		Purchased a copyright for $129,000. 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 $72,000.
Sept. 1		Purchased a small company and recorded goodwill of $159,000. 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.)

Date	Account Titles and Explanation	Debit	Credit
Dec. 31	Enter an account title to record amortization of Copyrights on December 31	Enter a debit amount	Enter a credit amount
	Enter an account title to record amortization of Copyrights on December 31	Enter a debit amount	Enter a credit amount
	(To record amortization of Copyrights)
Dec. 31	Enter an account title to record amortization of Patents on December 31	Enter a debit amount	Enter a credit amount
	Enter an account title to record amortization of Patents on December 31	Enter a debit amount	Enter a credit amount
	(To record amortization of Patents)
Dec. 31	Enter an account title to record amortization of Goodwill on December 31	Enter a debit amount	Enter a credit amount
	Enter an account title to record amortization of Goodwill on December 31	Enter a debit amount	Enter a credit amount
	(To record amortization of Goodwill)