Case 4 (25%) Information concerning Angelica's intangible assets is as follows. 1. On January 1, 2022, Angelica signed an agreement to operate as a franchisee of AXA Copy Service for an initial franchise fee of R$75,000. Of this amount, R$15,000 was paid when the agreement was signed, and the balance is payable in annual payments of R$15,000 each, beginning January 1, 2023. The agreement provides that the down payment is not refundable and no future services are required of the franchisor. The present value at January 1, 2022, of the four annual payments discounted at 14% (the implicit rate for a loan of this type) is R$43,700. The agreement also provides that 5% of the revenue from the franchise must be paid to the franchisor annually. Sandro's revenue from the franchise for 2022 was R$900,000. Sandro estimates the useful life of the franchise to be 10 years. 2. Angelica incurred R$65,000 of experimental and development costs in its laboratory to develop a patent that was granted on January 2, 2022. Legal fees and other costs associated with registration of the patent totaled R$17,600. Angelica estimates that the useful life of the patent will be 8 years. The patent has yet to achieve economic viability. 3. A trademark was purchased from Idea Company for R$36,000 on July 1, 2019. Expenditures for successful litigation in defense of the trademark totaling R$10,200 were paid on July 1, 2022. Sandro estimates that the useful life of the trademark will be 20 years from the date of acquisition. Required: a. Prepare a schedule showing the intangible assets section of Sandro's statement of financial position at December 31, 2022. Show supporting computations in good form and explain the result! FM-BINUS-AE-FSM-144/RO b. Prepare a schedule showing all expenses resulting from the transactions that would appear on Sandro's income statement for the year ended December 31, 2022. Show supporting computations in good form and give your interpretation