Martinez Enterprises is a large Canadian company traded on the Toronto Stock Exchange. Martinez purchased two copyrights during 2020. The first copyright was purchased on February 1 for $15,050 and was expected to have a useful life until the end of December, 2022. The second copyright was purchased on July 1 for $105,600 and was expected to have an indefinite useful life. Martinez's fiscal year-end was December 31. On July 1, 2021, Martinez paid $9,180 in legal fees to successfully defend the first copyright in court. On September 1, 2021, Martinez determined that the second copyright would no longer have an indefinite useful life, and in fact would have a useful life of another 8 years, beginning September 1, 2021. On April 1, 2022, Martinez sold the second copyright for $115,400. Prepare the journal entries on the books of Martinez to record the above transactions. (Hint: don't forget the year-end amortization entries). (If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.) ec. 31, 2021 Amortization Expense 12769 Accumulated Amortization - Copyrights 12769 1, 2022 Amortization Expense 3300 Accumulated Amortization - Copyrights 3300 (To record amortization expense) 1, 2022 Cash 115400 Accumulated Amortization - Copyrights 8800 Intangible Assets - Copyrights 105600 Gain on Disposal of Intangible Assets 18600 (To record disposal)