These are selected 2025 transactions for Blue Corporation: Jan, 1 Mar. 1 Sept. 1 Prepare all adjusting entries at December 31 to record amortization required by the events. (List debit entry before credit entry. 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 O for the amounts.) Date Account Titles and Explanation Dec. 31 Purchased a copyright for $150,000. The copyright has a useful life of 6 years and a remaining legal life of 30 years. Purchased a patent with an estimated useful life of 4 years and a legal life of 20 years for $93,024. Purchased a small company and recorded goodwill of $180,000. Its useful life is indefinite. Dec. 31 Dec. 31 (To record amortization of Copyrights) (To record amortization of Patents) (To record amortization of Goodwill) Debit Credit FOR

These areselected 2025 traniactons for Elve Corperation: accoust tition and emer ofor the ampents) (Forecand mastianion of Coprights) DeC31 Forected amartuation of pitents). oocisis Therexord anortintion of Cosedeill