Question $8)$ These are selected $2023$ transactions for Daphne Corporation:

Apr. $1$ Purchased copyright for $$180,000.$ The copyright has a useful life of $10$ years and a remaining legal life of $30$ years.

Sept. $1$ Purchased a patent with an estimated useful life of $8$ years and a legal life of $20$ years for $$66,000.$

Dec. $1$ 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.