Center Company acquired three intangible assets before 2021. The entity is preparing financial statements on December 31, 2021. Before that date, no formal financial statements had been prepared and the cost of intangible assets had been charged to operations when acquired. The following intangible assets were accounted for in this manner: Copyright 1 Copyright 2 Patent Prepare the amortization schedule. FINANCIAL POSITION Copyright 1 Cost Less: Accumulated amortization Net book value Copyright 2 Cost Less: Accumulated amortization Net book value Patent Cost Less: Accumulated amortization Net book value STATEMENT OF INCOME Amortization expense Copyright 1 Copyright 2 Patent Acquisition date January 1, 2017 July 1, 2018 January 1. 2019 2017 Useful life 20 15 10 2018 2019 Cost 400,000 360,000 500,000 2020 2021