I need help with part B

The intangible assets section of Sheffield Corporation's balance sheet at December 31, 2022, is presented here. Patents ($77,400 cost less $7,800 amortization) Copyrights ($40,500 cost less $29,800 amortization) $69,600 10,700 Total $80,300 The patent was acquired in January 2022 and has a useful life of 10 years. The copyright was acquired in January 2016 and also has a useful life of 10 years. The following cash transactions may have affected intangible assets during 2023. Jan. 2 Jan.- June Paid $54,000 legal costs to successfully defend the patent against infringement by another company. Developed a new product, incurring $237,000 in research and development costs. A patent was granted for the product on July 1, and its useful life is equal to its legal life. Legal and other costs for the patent were $10,000. Paid $53,500 to a quarterback to appear in commercials advertising the company's products. The commercials will air in September and October. Acquired a copyright for $268,000. The copyright has a useful life and legal life of 50 years. Sept. 1 Oct. 1 Your answer is correct. Prepare journal entries to record the transactions. (Record entries in the order displayed in the problem statement. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) ate Debit Credit Account Titles and Explanation Patents 54000 Cash 54000 June Research and Development Expense 237000 Cash 237000 Patents 10000 Cash 10000 1 Advertising Expense 53500 Cash 53500 1 Copyrights 268000 Cash 268000 e Textbook and Media (b) Your answer is partially correct. Prepare journal entries to record the 2023 amortization expense for intangible assets. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Debit Credit Date Account Titles and Explanation Dec. 31 Amortization Expense 113600 113600 Patents (To record amortization of patents) Dec. 31 Amortization Expense Copyrights (To record amortization of copyrights) e Textbook and Media List of Accounts