PT Berbagi has intangible assets in the form of patent rights worth IDR 50,000,000.00 with a life of 10 years (active starting in 2011) and copyrights worth IDR 45,000,000.00 with a life span of 6 years (active starting 2015) .

During 2017, PT Berbagi had the following transactions.

a) On January 1, 2017, PT Berbagi extended the patent rights by paying a fee of IDR 20,000,000.00 for 4 years

b) On November 10, 2017, PT Berbagi was conducting research and developing new products with a value of IDR 50,000,000.00

Make a journal for record both transactions and amortization if PT Berbagi uses the Straight-Line Method.