These are selected $2022$ transactions for Bramble Corporation.

Jan. $1$ Purchased a small ctinpany and recorded goodwill of $$175,000.$ Its useful life is indefinite.

May'$1$ Purchased a patent with an estimated useful life of $4$ years and a legal life of $17$ years for $$66,000.$

Prepare all adjusting entries at December $31$ to record amortization required by the events. $($Lst 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.$).$