ABC Company began operations in $201$ and has the following transactions relating to intangibles during the years $201.$ Match the correct journal entries for the January transactions and the year end amortization.

$1.$

$\backslash$table$[[$Patent$,,50,000,],[,$Cash,,$50,000],[$R &$,,125,000,],[$D Exp,,,$],[,$Cash,,$125,000]]$

Research and development costs of $$125,000$ were incurred to develop a new patent. The useful life is $5$ years.

Purchased a patent for $$50,000.$ Remaining legal life is $10$ years, useful life is $5$ years.

$2.$

$\backslash$table$[[\backslash$table$[[$Patent$],[(1)$