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Problem 9-5A (Part Level Submission) The intangible assets section of Grouper Corporation's balance sheet at December 31, 2017, is presented here. $68,130 15,600 $83,730 Patents ($75,700 cost less $7,570 amortization) Copyrights ($52,000 cost less $36,400 amortization) Total The patent was acquired in January 2017 and has a useful life of 10 years. The copyright was acquired in January 2011 and also has a useful life of 10 years. The following cash transactions may have affected intangible assets during 2018 Paid $63,000 legal costs to successfully defend the patent against infringement by another company. Developed a new product, incurring $254,000 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 $40,000 Jan. 2 Jan.- June Sept. 1 Paid $63,500 to a quarterback to appear in commercials advertising the company's products. The commercials will air in September and October. Acquired a copyright for $295,000. The copyright has a useful life and legal life of 50 years. Oct. 1 Your answer is partially correct. Try again. Prepare journal entries to record the transactions. (Record entries in the order displayed in the problem stateme Credit account titles are automatically indented when amount is entered. Do not indent manually. If no ent required, select "No Entry" for the account titles and enter O for the amounts.) Date Account Titles and Explanation Debit Credit 63,000 Jan. 2 Patents 63,000 Cash 254,000 Jan.-June Research and Development Expense 254,000 Cash 63,500 Sept. 1 Advertising Expense Cash 63,500 295,000 Oct. 1 Copyrights 295,000 Cash Click if you would like to Show Work for this question: Open Show Work