The intangible assets section of Ayayai Corporations balance sheet at December 31, 2022, is presented here.

Patents ($70,000 cost less $6,000 amortization)		$64,000
Copyrights ($36,000 cost less $26,000 amortization)		10,000
Total		$74,000

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 $27,000 legal costs to successfully defend the patent against infringement by another company.
Jan.	June		Developed a new product, incurring $231,000 in research and development costs. 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 $10,000.
Sept.	1		Paid $40,000 to a quarterback to appear in commercials advertising the companys products. The commercials will air in September and October.
Oct.	1		Acquired a copyright for $201,000. The copyright has a useful life and legal life of 50 years.

Question:

Prepare journal entries to record the 2023 amortization expense for intangible assets. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Date	Account Titles and Explanation	Debit	Credit
Dec. 31	enter an account title to record amortization of patents on December 31	enter a debit amount	enter a credit amount
	enter an account title to record amortization of patents on December 31	enter a debit amount	enter a credit amount
	(To record amortization of patents)
Dec. 31	enter an account title to record amortization of copyrights on December 31	enter a debit amount	enter a credit amount
	enter an account title to record amortization of copyrights on December 31	enter a debit amount	enter a credit amount
	(To record amortization of copyrights)