9.10 PF purchased a quota for carbon dioxide emissions for $15,000 on 30 April 20x6 and capitalised it as an intangible asset in its statement of financial position. PF estimates that the quota will have a useful life of three years. What is the journal entry required to record the amortisation of the quota in the accounts for the year ended 30 April 20X9? A DEBIT Expenses $15,000 CREDIT Accumulated amortisation $15,000 B DEBIT Expenses $5,000 CREDIT Accumulated amortisation $5,000 DEBIT Intangible assets $5,000 CREDIT Accumulated amortisation $5,000 D DEBIT Accumulated amortisation $15,000 CREDIT Intangible assets $15,000 (2 marks