anssss plz

The intangible assets and goodwill reported by Ivanhoe Corporation at December 31, 2020, follow: Copyrights (#1) $ 35,740 Less: Accumulated amortization 17,870 $ 17,870 Trademarks 50,390 Goodwill 119,060 Total $ 187,320 A copyright (#1) was acquired on January 1, 2019, and has a useful life of four years. The trademarks were acquired on January 1, 2017, and are expected to have an indefinite life. The company has a December 31 year end and prepares adjusting journal entries annually. The following cash transactions may have affected intangible assets and goodwill during 2021: Jan. Paid $ 6,920 in legal costs to successfully defend the trademarks against infringement by another company. July 1 Developed a new product, incurring $ 201,940 in research and $ 49,500 in development costs with probable future benefits. The product is expected to have a useful life of 18 years. Sept. 1 Paid $ 55,670 to a popular hockey player to appear in commercials advertising the company's products. The commercials will air in early September. Oct. 1 Acquired another copyright (#2) for $ 159.000. The new copyright has a useful life of six years. Dec. 31 Determined the fair value of the goodwill to be $ 86.270. There was no indication that the copyrights or trademarks were impaired. and Explanation Debit Jan.5 Trademarks 6,920 Cash July 1 Research Expenses 201940 Cash (To record research expense) July 1 V Development Costs 49500 NO Cash (To record development costs) Sept. 1 Advertising Expense 55670 Cash 159000 Oct. 1 Copyrights Cash Prepare any adjusting journal entries required at December 31. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. Round answers to 0 decimal places, eg. 5,275. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Date Account Titles and Explanation Debit Credit Dec. 31 Amortization Expense Accumulated Amortization - Copyrights (To record amortization on copyrights acquired on January 1, 2019) Dec. 31 Amortization Expense Accumulated Amortization - Copyrights (To record amortization on copyrights acquired on October 1, 2021) Dec. 31 Amortization Expense Accumulated Amortization - Development Costs (To record amortization expense on development cost) Dec. 31 Impairment Loss Goodwill -4C Clear