Springer Company had three intangible assets at the end of $2023($end of the accounting year$)$:

a$.$ A copyright purchased on January $1,2023,$ for a cash cost of $$16,300.$ The copyright is expected to have a

$10-$year useful life to Springer.

b$.$ Goodwill of $$83,000$ from the purchase of the Hartford Company on July $1,2022.$

c$.$ A patent purchased on January $1,2022,$ for $$68,000.$ The inventor had registered the patent with the U$.$S$.$

Patent and Trademark Office on January $1,2018.$ Springer intends to use the patent for its remaining life.

Required:

$2$a$.$ Show how the expenses related to the three intangible assets should be reported on the income statement for

${2023}_{{?}_{?}}$