The intangible assets section of Grouper Corporations balance sheet at December 31, 2017, is presented here.

Patents ($75,700 cost less $7,570 amortization)		$68,130
Copyrights ($52,000 cost less $36,400 amortization)		15,600
Total		$83,730

The patent was acquired in January 2017 and has a useful life of 10 years. The copyright was acquired in January 2011 and also has a useful life of 10 years. The following cash transactions may have affected intangible assets during 2018.

Jan.	2		Paid $63,000 legal costs to successfully defend the patent against infringement by another company.
Jan.	June		Developed a new product, incurring $254,000 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 $40,000.
Sept.	1		Paid $63,500 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 $295,000. The copyright has a useful life and legal life of 50 years.

Prepare journal entries to record the 2018 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.) How is it calculated?

Date	Account Titles and Explanation	Debit	Credit
Dec 31	Amortization Expense
	Patents
	(To Record Amortization of Patents)
Dec 31	Amortization Expense
	Copyrights
	(To Record Amortization of Copyrights)