Sage Hill Golf Inc was formed on July 1, 2019, when Matt Magilke purchased the Old Master Golf company. Old Master provides video golf instruction at kiosk in shopping malls. Magilke plans to integrate instructional business into golf equipment and accessories store. Magilke paid $790000 for Old Master. At the time Old Master's balance sheet reported assets of $640000 and liabilities of $220000( thus owners equity was $420000). The fair value of Old Master assets estimated $810000. Included in the assets is the old Master trade name with fair value of $1200 and a copyright on some instructional books with a fair value of $48000. The trade name has a remaining life of 5years and can be renewed at nominal cost indefinitely. The copyright has a remaining life of 40 years.

a) Prepare the intangible assets section of Sage Hill Golf Inc at December 31, 2019

b) How much amortization expense is included in Sage Hil income for the year ended 31, December 2019

c) Prepare the journal entry to record amortization expense for 2020. Prepare the intangible asset section of Sage Hill Golf Inc at December 2020. No impairments are required to be recorded in 2020.