Marin Ltd., follows IFRS and was organized in 2022. Marin provided you with the following information. 1. Purchased a licence for $19,200 on July 1, 2022. The licence gives Marin exclusive rights to sell its services in the province and will expire on July 1, 2030. 2. Purchased a patent on January 2, 2023, for $36,000. It is estimated to have a 5-year life. 3. On April 1, 2023, Marin purchased a small circuit board manufacturer for $331,000. Goodwill recorded in the transaction was $91,000. 4. 5. On July 1, 2023, legal fees for the successful defense of the patent purchased on January 2, 2023, were $11,340. Research and development costs incurred as of December 31, 2023, were $81,000. Prepare the journal entries related to the patent during 2023. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter O for the amounts. List all debit entries before credit entries. Round answers to O decimal places, e.g. 5,125.) Date eTextbook and Media Account Titles and Explanation Debit At December 31, 2023, an impairment test is performed on the licence purchased in 2022. It is estimated that the discounted cash flows to be received from the licence will be $14,000, and its fair value is $12,900 with disposal costs estimated to be nil. Calculate the amount of impairment, if any, to be recorded December 31, 2023. Amount of impairment $ eTextbook and Media What is the amount to be reported for intangible assets on the SFP at December 31, 2022. Intangible assets $ eTextbook and Media What is the amount to be reported for intangible assets on the SFP at December 31, 2023. (Round answers to O decimal places, e.g. 5,125.) Intangible assets eTextbook and Media Cri