The intangible assets section of Culver Company at December 31, 2022, is presented here. Patents ($81,000 cost less $8,100 amortization) $72,900 Franchises ($42,200 cost less $16,880 amortization) 25,320 Total $98,220. The patent was acquired in January 2022 and has a useful life of 10 years. The franchise was acquired in January 2019 and also has a useful life of 10 years. The following cash transactions may have affected intangible assets during 2023. Jan. 2 Paid $30,600 legal costs to successfully defend the patent against infringement by another company. Sept. 1 Oct. 1 Nov.- Dec. Paid $46,000 to an extremely large defensive lineman to appear in commercials advertising the company's products. The commercials aired in September and October. Acquired a franchise for $149,000. The franchise has a useful life of 50 years. Developed a new product, incurring $131,000 in research and development costs during December. A patent was granted for the product on January 1, 2024. Prepare journal entries to record the 2023 amortization expense for intangible assets. (List all debit entries before credit entries Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Date 631 31 Account Titles and Explanation Amortization Expense Patents (To record patents amortization) Amortization Expense Franchises (To record franchise amortization) Debit 11160 9185 Credit 11160 9185