The intangible assets section of Whispering Winds Corp.s balance sheet at December 31, 2022, is presented here.

Patents ($ 69,000 cost less $ 6,900 amortization)		$ 62,100
Copyrights ($ 50,400 cost less $ 35,280 amortization)		15,120
Total		$ 77,220

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 $ 18,000 legal costs to successfully defend the patent against infringement by another company.
Jan.July		Developed a new product, incurring $ 142,000 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.
Sept. 1		Paid $ 54,000 to a quarterback to appear in commercials advertising the companys products. The commercials aired in September.
Oct. 1		Acquired a copyright for $ 110,000. The copyright has a useful life and legal life of 50 years.

Question: Prepare the intangible assets section of the balance sheet at December 31, 2023.

Whispering Winds Corp. Balance Sheet (Partial) choose the accounting period For the Year Ended December 31, 2023December 31, 2023For the Month Ended December 31, 2023
select an opening section name Current AssetsCurrent LiabilitiesIntangible AssetsLong-term InvestmentsLong-term LiabilitiesProperty, Plant and EquipmentStockholders' EquityTotal AssetsTotal Current AssetsTotal Current LiabilitiesTotal Intangible AssetsTotal LiabilitiesTotal Liabilities and Stockholders' EquityTotal Long-term InvestmentsTotal Long-term LiabilitiesTotal Property, Plant and EquipmentTotal Stockholders' Equity
enter a balance sheet item			$ enter a dollar amount
enter a balance sheet item			enter a dollar amount
select a closing name for this statement Current AssetsCurrent LiabilitiesIntangible AssetsLong-term InvestmentsLong-term LiabilitiesProperty, Plant and EquipmentStockholders' EquityTotal AssetsTotal Current AssetsTotal Current LiabilitiesTotal Intangible AssetsTotal LiabilitiesTotal Liabilities and Stockholders' EquityTotal Long-term InvestmentsTotal Long-term LiabilitiesTotal Property, Plant and EquipmentTotal Stockholders' Equity			$ enter a total dollar amount