The intangible assets section of Roger Company's balance sheet at December 31, 2014, is presented here.

Patents ($80,200cost less $7,600amortization)	$72,600
Copyrights ($45,200cost less $34,200amortization)	11,000
Total	$83,600

The patent was acquired in January 2014 and has a useful life of 10 years. The copyright was acquired in January 2008 and also has a useful life of 10 years. The following cash transactions may have affected intangible assets during 2015.

Jan.	2	Paid $63,000legal costs to successfully defend the patent against infringement by another company.
Jan.?	June	Developed a new product, incurring $242,500in 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 $60,100to 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 $256,000. The copyright has a useful life and legal life of 50 years.

Prepare journal entries to record the 2015 amortization expense for intangible assets.

Date	Account Titles and Explanation	Debit	Credit
Dec. 31	Amortization Expense	?	?
.	Patents (To record amortization of patents)	?	?
31	Amortization Expense	?	?
.	Copyrights (To record amortization of copyrights)	?	?

Prepare the intangible assets section of the balance sheet at December 31, 2015.

Roger Company's

Balance Sheet (Partial)

December 31, 2015

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