The intangible assets section of Sheffield Corp.'s balance sheet at December 31, 2022, is presented here. Patents ($67,000 cost less $6,700 amortization) $60,300 Copyrights ($49,300 cost less $34,510 amortization) 14,790 Total $75,090 The patent was acquired in January 2022 and has a useful life of 10 years. The copyright was acquired in January 2016 and also has a useful life of 10 years. The following cash transactions may have affected intangible assets during 2023. Jan. 2 Paid $27,000 legal costs to successfully defend the patent against infringement by another company. Jan.-July Sept. 1 Developed a new product, incurring $139,000 in research and development costs during February. 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 $20,000. Paid $54,000 to a quarterback to appear in commercials advertising the company's products. The commercials aired in September. Oct. 1 Acquired a copyright for $138,000. The copyright has a useful life and legal life of 50 years. Date Account Titles and Explanation Debit Jan. 2 Patents Cash 27000 Jan.-June Research and Development Expense 139000 Cash July 1 Patents Cash 20000 Credit 27000 139000 20000 Sept. 1 Oct. 1 Advertising Expense 54000 Cash Copyrights Cash 138000 54000 138000 Prepare journal entries to record the 2023 amortization expense for intangible assets. (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 Account Titles and Explanation Amortization Expense Patents (To record patents amortization) Amortization Expense Copyrights (To record copyrights amortization) Debit Credit