In its financial statements for the year ended 30 June 2019 Zoe Ltd correctly applied the provisions of IAS 38, Intangible Assets. The following amounts was spent on research and development in the year ended 30 June 2020. General research expenditure 51,200 Project X: Development expenditure 101,300 Pre-launch testing costs (February 2020) 6,350 Staff training (April 2020) 15,100 173,950 The following dates are relevant to Project X and its product, the Rose: 1 October 2018 Project commenced 1 May 2019 Project considered to have led to a technically feasible and commercially viable product, the Rose 30 June 2019 Development expenditure totaled 52,200 31 March 2020 Development expenditure ceased 1 April 2020 The Rose launched . . The Rose will have a useful life of three years from the launch date before it is superseded. Zoe Ltd also purchased a machine for use in Project X and then in subsequent production of the Rose. The machine cost 69,000 on 1 July 2019 and has a five-year useful life. All development expenditure accrued evenly over the relevant year, except where indicated. Zoe Ltd wishes to capitalize the maximum amount possible. On 1 March 2020 Zoe Ltd paid 480,000 for a patent. This allows Zoe Ltd sole use of new technology for five years, which will allow it to expand its manufacturing capacity Prepare the note to the financial statements for the year ended 30 June 2020 showing the movements on intangible assets. A total column is not required This is an accounting question please answer it in a proper format