Account Titles and Explanation Debit Credit Amortization Expense 407700 Patents 407700 Research and Development Expense 44300 Franchises \begin{tabular}{|r|} \hline \\ \hline \\ \hline \\ 174330 \\ \hline \end{tabular} Copyrights Intangible Assets 1618300 Crane Company, organized in 2024 , has set up a single account for all intangible assets. The following summary discloses the debit entries that have been recorded during 2025 . Make the entry as of December 31, 2025, recording any necessary amortization. (Credit accoctit titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.) Account Titles and Explanation Debit Credit Amortization Expense 407700 Patents 407700 Research and Development Expense 44300 Franchises \begin{tabular}{|r|} \hline \\ \hline \\ \hline \\ 174330 \\ \hline \end{tabular} Copyrights Intangible Assets 1618300 Crane Company, organized in 2024 , has set up a single account for all intangible assets. The following summary discloses the debit entries that have been recorded during 2025 . Make the entry as of December 31, 2025, recording any necessary amortization. (Credit accoctit titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.)