Current Attempt in Progress These are selected $2022$ transactions for Marigold Corporation. Jan. $1$ Purchased a small company and recorded goodwill of $\backslash (\backslash$$ $154,000\backslash ).$ Its useful life is indefinite. May $1$ Purchased a patent with an estimated useful life of $5$ years and a legal life of $19$ years for $\backslash (\backslash$$ $112,500\backslash ).$ Prepare all adjusting entries at December $31$ to record amortization required by the events. $($List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select $"$No entry" for the account titles and enter $\backslash ($ O $\backslash )$ for the amounts.$)$ Date Account Titles and Explanation Dec. $31($To record goodwill amortization$)$ Dec. $31($To record patent amortization$)$ eTextbook and Media List of Accounts