The intangible assets section of Swifty Corporation's balance sheet at December 31,2025 , is presented here. The patent was acquired in January 2025 and has a useful life of 10 years. The copyright was acquired in January 2019 and also has a useful life of 10 years. The following cash transactions may have affected intangible assets during 2026. Jan. 2 Paid $57,096 legal costs to successfully defend the patent against infringement by another company. Jan.-June Developed a new product, incurring $280,600 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 $24,000. Sept. 1 Paid $48,800 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 $246,000. The copyright has a useful life and legal life of 50 years. Prepare journal entries to record the 2026 amortization expense for intangible assets. (List debit entry before credit entry. 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.)