1/2/15 Purchased patent (6-year life) $521,580
4/1/15 Goodwill purchased (indefinite life) 395,170
7/1/15 14-year franchise; expiration date 7/1/2025 519,400
9/1/15 Research and development costs 169,890
Prepare the necessary entries to record these intangibles. All costs incurred were for cash. Make the adjusting entries as of December 31, 2015, recording any necessary amortization.
I know how to do the rest of the dates but need help, just don't know how to put in the entry for 12/31/15