On July $1,2022,$ Bridgeport Inc. imvested $$626,130$ in a mine estimated to have $773,000$ tons of ore of uniform grade. During the last $6$These are selected $2022$ transactions for Blue Spruce Corporation.

Jan. $1$ Purchased a small company and recorded goodwill of $$195,000.$ Its useful life is indefinite.

May $1$ Purchased a patent with an estimated useful life of $5$ years and a legal life of $17$ years for $$75,000.$

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 $0$ for the amounts.$)$

Date

Account Titles and Explanation

Debit

Credit

Dec. $31$

$($To record goodwill amortization$)$

Dec. $31$

$($To record patent amortization$)$

months of $2022,111,000$ tons of ore were mined.

$($a$1)$

Calculate depletion cost per unit. $($Round answer to $2$ decimal places, eg$.0\mathrm{.}50.)$

Depletion cost per unit $