For each of the following intangible assets, indicate the amount of amortization expense that should be recorded for the year 2018 and the amount of accumulated amortization on the balance sheet as of December 31, 2018.

	Patent A	Patent B
Cost	$72,000	$55,000
Date of purchase	January 1, 2012	January 1, 2013
Legal life	20 years	20 years
Useful life	8 years	11 years
Method	Straight-line	Straight-line