Prepare journal entries to record the 2023 amortization expense for intangible assets. (Credit occount titles are automaticolly Indented when amount is entered. Do not indent mankalik. Record loumal entries in the order presented in the problem. If no entry is requlred, select "No Entry" for the occount tities and enter 0 for the amounts.) The intangible assets section of Whispering Winds Corp:'s balance sheet at December 31, 2022, is presented here 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 Paid $18,000 legal costs to successfully defend the patent against infringement by another company. Jan.-July Developed a new product, incurring $142,000 in research and development costs during. February. 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 $20,000. Sept: 1 Paid $54,000 to a quarterback to appear in commercials advertising the company's products. The commercials aired in September. Oct. 1 Acquired a copyright for $110,000. The copyright has a useful life and legal hite of 50 years