could you please help answer part c

Prepare the intangible assets section of the balance sheet at December 31, 2023. Whispering Winds Corp. Balance Sheet (Partial) $ $ $ $ The intangible assets section of Whispering Winds Corp's balance sheet at December 31, 2022, is presented here. $62,100 Patents ($69.000 cost less $6,900 amortization) 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 Jan-July Paid $18,000 legal costs to successfully defend the patent against infringement by another company, 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. Paid $54,000 to a quarterback to appear infcommercials advertising the company's products. The commercials aired in September Acquired a copyright for $110,000. The copyright has a useful life and legal life of 50 years. Sept. 1 Oct. 1 Date Account Titles and Explanation Debit Credit Jan 2 Patents 18,000 Cash 18,00C Jan-June Research and Development Expense 142.000 Cash 142,000 July 1 Patents 20,000 Cash 20,000 Sept. 1 Advertising Expense 54,000 Cash 54,000 Oct 1 Copyrights 110,000 Cash 110.000 ate Account Titles and Explanation Debit Credit 31 Amortization Expense 2989 Patents 9122 (To record patents amortization) 31 Amortization Expense 5590 Copyrights 5590 (To record copyrights amortization)