I just need help with

a) The red errors

b) Show the balance sheet presentation of the intangible assets & goodwill on December 31, 2024.

Martinez Enterprises has a December 31 fiscal year end and uses straight-line amortization to the nearest month for its finite-life intangible assets. The company has provided you with the following information related to its intangible assets and goodwill during 2023 and 2024: 2023 Jan. 9 Purchased a patent with an estimated useful life of 5 years and a legal life of 20 years for $45,000 cash. May 15 Purchased another company and recorded goodwill of $600,000 as part of the purchase. Dec. 31 Recorded adjusting entries as required for amortization. Dec. 31 Tested assets for impairment and determined the patent and the goodwill's recoverable amounts were $39,000 and $552,000, respectively. 2024 Jan. 2 Incurred legal fees of $12,000 to successfully defend the patent. Mar. 31 Incurred research costs of $159,000. Apr. 1 Purchased a copyright for $36,000 cash. The company expects the copyright will benefit the company for 10 years. July 1 Purchased a trademark with an indefinite expected life for $255,000 cash. Dec. 31 Recorded adjusting entries as required for amortization. \begin{tabular}{ll|l|} \hline July 1V & Trademark & 255,000 \\ \hline \end{tabular} Cash 255,000 Dec. 31 Amortization Expense \begin{tabular}{|l|} \hline 15,600 \\ \hline \end{tabular} Accumulated Amortization - Patents Accumulated Amortization - Copyrights \begin{tabular}{|l|} \hline \hline, 600 \\ \hline \hline \end{tabular} Aswitht Frpperty, Hant and Lqulpment Lard $