Trotman Company had three intangible assets at the end of 2013 (end of the accounting year): a. Computer software and Web development technology purchased on January 1, 2012, for $82,000. The technology is expected to have a four-year useful life to the company. b. A patent purchased from lan Zimmer on January 1, 2013, for a cash cost of $12,000. Zimmer had registered the patent with the U.S. Patent Office five years ago. c. An internally developed trademark registered with the federal government for $23,000 on November 1, 2013. Management decided to capitalize the $23,000 as an intangible asset with an indefinite life. Required: 1. Compute the acquisition cost of each intangible asset. 2. Compute the amortization of each intangible at December 31,2013 . The company does not use contra-accounts. (Assume the company uses straight-line method.) 3. Show how these assets and any related expenses should be reported on the balance sheet and income statement for 2013