These are selected 2022 transactions forRiverbedCorporation:

Jan. 1Purchased a copyright for $120,000. The copyright has a useful life of6years and a remaining legal life of30years.Mar. 1Purchased a patent with an estimated useful life of4years and a legal life of20years for $63,000.Sept. 1Purchased a small company and recorded goodwill of $159,000. Its useful life is indefinite.

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)