Blue Home Automation (BHA) Inc, is a publicly traded company that designs and manufactures environmentally-friendly windows. The high-tech windows have the ability to both cool homes in the summer and warm them in the winter. The company owns the following assets: 1. Manufacturing equipment that was purchased for $501,000 on August 1, 2019. The equipment was estimated to have a useful life of 10 years with no residual value. 2. A patent for the heating / cooling technology that was purchased for $300,000 on August 1, 2019. The patent is estimated to have a remaining legal life of 12 years with no residual value. BHA has a fiscal year end of July 31 and uses straight-line depreciation. On August 1, 2022, BHA determines that the equipment actually only has a 7-year useful life from the acquisition date, but with a residual value of $25,500. In addition, the economic benefits of the patent were determined to only last 6 years from the acquisition date. (a) Your answer has been saved. See score details after the due date. Calculate the depreciation expense and amortization expense for each asset for 2023. Calculate the balance in the accumulated depreciation and accumulated amortization accounts for each asset on July 31,2023. Accumulated depreciation (Manufacturing Equipment) $ Accumulated amortization (Patents) $