Riverbed Home Automation (RHA) Inc, is a publicly traded company that designs and manufactures environmentally-friendly windows. The high-tech windows have the ability to both cool homes in the summer and warm them in the winter. The company owns the following assets: 1. Manufacturing equipment that was purchased for $496,000 on August 1, 2019. The equipment was estimated to have a useful life of 10 years with no residual value. 2. A patent for the heating/cooling technology that was purchased for $330,000 on August 1, 2019. The patent is estimated to have a remaining legal life of 12 years with no residual value. RHA has a fiscal year end of July 31 and uses straight-line depreciation. On August 1, 2022, RHA determines that the equipment actually only has a 7 -year useful life from the acquisition date, but with a residual value of $22,500. In addition, the economic benefits of the patent were determined to only last 6 years from the acquisition date. (a) Calculate the depreciation expense and amortization expense for each asset for 2023. Depreciation expense (Manufacturing Equipment) \$ Amortization expense (Patent) $