The following transactions involving intangible assets of Minton Corporation occurred on or near December 31, 2014. Complete the chart below by writing the journal entry (ies) needed at that date to record the transaction and at December 31, 2015 to record any resultant amortization. If no entry is required at a particular date, write "none needed." 
Definitions:
Emotional Upset
A state of distress or disturbance in one's emotional equilibrium, often caused by external events or internal conflicts.
Physical Slowdown
A decrease in the speed or efficiency of bodily movements and functions, often due to aging, fatigue, or health issues.
Physical Exercise
Bodily activity that enhances or maintains physical fitness and overall health and wellness.
Memory
The cognitive function that allows us to encode, store, and retrieve information from the past.
Q42: The expected profit from a sales type
Q50: Falcon Company purchased a depreciable asset for
Q81: A reason for valuing inventory at net
Q85: U.S. GAAP, like IFRS, permits write-up for
Q101: The first step in determining whether an
Q116: The right granted to all authors, painters,
Q140: Everhart Company issues $20,000,000, 6%, 5-year bonds
Q143: On April 15 of the current year,
Q148: The reason for eliminating the price change
Q161: On January 2, 2014, Rapid Delivery Company