2020 Jan. 9 May 15 Dec. 31 Purchased a patent with an estimated useful life of 5 years and a legal life of 20 years for $ 45,000 cash. Purchased another company and recorded goodwill of $ 490,000 as part of the purchase. Recorded adjusting entries as required for amortization, Tested assets for impairment and determined the patent and the goodwill's recoverable amounts were $ 40,000 and $ 440,000, respectively Dec. 31 2021 Jan. 2 Mar. 31 Apr. 1 Incurred legal fees of $ 16,000 to successfully defend the patent. Incurred research costs of $ 171,000. Purchased a copyright for $ 66,000 cash. The company expects the copyright will benefit the company for 10 years. Purchased a trademark with an indefinite expected life for $ 210.000 cash. Recorded adjusting entries as required for amortization July 1 Dec. 31 Show the balance sheet presentation of the intangible assets and goodwill at December 31, 2021. (List Intergible Assets in order of Patents. Copyrights and Trademarks) Marigold Enterprises Balance Sheet (Partial) December 31, 2021 Assets Intangible Assets Patents 45000 Less Accumulated Amortization - Patents 18000 $ Goodwill 490,000 Less Impairment Loes 50000 Copyrights