Copyright No. 1 should be It would be reflected on the December 31, 2023 Copyright No. 2 should be It would be rentected on the December 31, 2023 Martinez Industries Ltd. acquired two copyrights during 2023. One copyright was on a textbook that was developed internally at a cost of \\( \\$ 34,500 \\). This textbook is estimated to have a useful life of 3 years from July 1,2023 , the date it was published. The second copyright is for a history research textbook and was purchased from University Press on October 1,2023 , for \\( \\$ 52,600 \\). This textbook seems to have an indefinite useful life. How should these two copyrights be reported on Martinez's statement of financial position as at December 31, 2023? ember 31, 2023 at \\$ ember 31, 2023 at \\$