Patrick Corporation’s adjusted trial balance contained the following asset accounts at December 31, 2022: Capitalized Development Costs $18,000, Prepaid Rent $12,000, Goodwill $50,000, Franchise Fees Receivable $2,000, Franchises $47,000, Patents $33,000, and Trademarks $10,000. Prepare the intangible assets section of the statement of financial position.