The intangible assets section of Bramble Corporation's balance sheet at December 31, 2025, is presented here. Patents ($76,800 cost less $7,680 amortization) Copyrights ($46,080 cost less $32,256 amortization) $69,120 13,824 Total $82,944 The patent was acquired in January 2025 and has a useful life of 10 years. The copyright was acquired in January 2019 and also has a useful life of 10 years. The following cash transactions may have affected intangible assets during 2026. Jan. 2 Jan.-June Sept. 1 Oct. 1 Paid $59,904 legal costs to successfully defend the patent against infringement by another company. Developed a new product, incurring $294,400 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 $26,400. Paid $51,200 to a quarterback to appear in commercials advertising the company's products. The commercials will air in September and October. Acquired a copyright for $258,000. The copyright has a useful life and legal life of 50 years.