Bridgeport Industries Ltd$.$ acquired two copyrights during $2023.$ One copyright was on a textbook that was developed internally at acost of $$38,000.$ This textbook is estimated to have a useful life of $4$ years from July $1,2023,$ the date it was published. The secondcopyright is for a history research textbook and was purchased from University Press on October $1,2023,$ for $$57,000.$ This textbookseems to have an indefinite useful life. How should these two copyrights be reported on Bridgeport's statement of financial position asat December $31,2023?$It would be reflected on the December $31,2023.$It would be reflected on the December $31,2023$v at $v at$