Grouper Corporation's adjusted trial balance contained the following asset accounts at December 31, 2023: Prepaid Rent $22,900; Goodwill $52,000; Franchise Fees Receivable $3,000; Intangible Assets-Franchises $52.500: Intangible Assets-Patents $50.700; and Intangible Assets-Trademarks $13,300. Prepare the intangible assets section of the statement of financial position.