These are selected 2012 transactions for Jendusa Corporation:

Jan.

Purchased a copyright for $120,000. The copyright has a useful life of
6 years and a remaining legal life of 30 years.

Mar.

Purchased a patent with an estimated useful life of 4 years and a legal
life of 20 years for $54,000.

Sept.

Purchased a small company and recorded goodwill of $150,000. Its useful
life is indefinite.

Instructions

Prepare all adjusting entries at December 31 to record amortization required by the events.