Please only help with the statement of Financial Position. Thanks in advance

Sunland Ltd. has these transactions related to intangible assets and goodwill in 2018, its first year of operations: Purchased a patent with an estimated useful life of five years for $39,050. The company that sold the patent to Collins registered the patent 10 years ago. Jan. 2 Acquired another company and recorded goodwill of $271,000 as part of the purchase. Apr. 1 Acquired a franchise for $270,400. The franchise agreement is renewable without charge and not expected to expire. July 1 Incurred research costs of $164,200. Sept. 1 Incurred development costs of $50,800. A marketable product has been identified and resources have been secured so that production will start next year 30 Dec. 31 Recorded annual amortization. Tested the intangible assets for impairment. Recoverable amounts exceeded carrying amounts for all intangible assets. Also tested goodwill and determined that it had a recoverable amount of $263,640. 31 Prepare the entries to record the above transactions. Assume all costs incurred during January through September were incurred for cash. (Credit account titles are indented when the amount is entered. Do not indent manually. Round answers to 0 decimal places, eg 5,275. Record journal entries in the order presented in the Gtormddcn problem) Account Titles and Explanation Debit Credit Date Jan 2 Patents 39,050 Cash 39,050 April 1 Goodwill 271,000 Cash 271,000 July 1 5 Franchises 270,400 Cash 270,400 Sept. 1 Research Expenses 164,200 Cash 164,200 Sept. 30 Development Costs 50800 Cash 50,800 Dec.31 Amortization Expense 7810 Accumulated Amortization- Patents 7810 (To record amortization expense) Dec. 31# Impairment Loss 7360 7360 Goodwill (To record goodwill impairment) Show the presentation of the intangible assets and goodwill on the statement of financial position December 31. SUNLAND LTD. Statement of Financial Position (Partial) December 31, 2018 Assets Intangible Assets Patents 39050 Less $ 31240 Accumulated Amortization - Patents 7810 Franchises 270,400 Total Intangible Assets