could you please help me solve the ones on red

The intangible assets section of Whispering Winds Corps 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 in commercials 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 18,000 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 Prepare journal entries to record the 2023 amortization expense for intangible assets. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Date Account Titles and Explanation Debit Credit ec. 31 Amortization Expense 83000 Patents Z (To record patents amortization) c 31 v Amortization Expense Copyrights 5 Zip (To record copyrights amortization)