The intangible assets section of Noval Corporation's balance sheet at December $31,2025,$ is presented here.

Jan. $2$ Paid $$60,840$ legal costs to successfully defend the patent against infringement by another compary.

Sept. $1$ Paid $$52,000$ to a quarterback to appear in commercials advertising the company's products. The commercials will air in September and October.

Oct. $1$ Acquired a copyright for $$258,000.$ The copyright has a useful life and legal life of $50$ years.

Debit

Credit

eTextbook and Media

List of Accounts

$($To record amortization of patents$)$

$($To record amortization of copyrights$)$

eTextbook and Media

List of Accounts

Prepare the intangible assets section of the balance sheet at December $31,2026.$