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The intangible assets and goodwill reported by Blossom Corporation at December 31, 2020, follow: Copyrights (#1) Less: Accumulated amortization Trademarks $33.980 16,990 $ 16,990 51,650 Goodwill 116,430 Total $185,070 A copyright (#1) was acquired on January 1, 2019 and has a useful life of four years. The trademarks were acquired on January 1, 2017, and are expected to have an indefinite life. The company has a December 31 year end and prepares adjusting journal entries annually The following cash transactions may have affected intangible assets and goodwill during 2021 Jan. 5 July 1 Sept. 1 Paid $6,590 in legal costs to successfully defend the trademarks against infringement by another company. Developed a new product, incurring $198.110 in research and $46,800 in development costs with probable future benefits. The product is expected to have a useful life of 20 years, Paid $57.100 to a popular hockey player to appear in commercials advertising the company's products. The commercials will air in early September. Acquired another copyright (#2) for $180,000. The new copyright has a useful life of six years. Determined the fair value of the goodwill to be $97,060. There was no indication that the copyrights or trademarks were impaired. Oct 1 Dec. 31 Dec. 31 Amortization Expense 7500 Accumulated Amortization - Copyrights 7500 (To record amortization on copyrights acquired on October 1, 2021) Dec. 31 Amortization Expense 1170 Accumulated Amortization - Development Costs 1170 (To record amortization expense on development cost) Dec. 2340 31 2340 Prepare any adjusting journal entries required at December 31. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. Round answers to decimal places, e.g. 5,275. If no entry is required, select "No Entry for the account titles and enter for the amounts.) Debit Credit Date Account Titles and Explanation 8495 Dec 31 Amortization Expense 8495 Accumulated Amortization - Copyrights (To record amortization on copyrights acquired on January 1, 2019) Dec. Amortization Expense 7500 31 Accumulated Amortization Copyrights 7500