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Sandhill Limited organized late in 2022 and set up a single account for all intangible assets. The following summary shows the entries in 2023 (all debits) that have been recorded in Intangible Assets since then: \begin{tabular}{lrlr} Jan. & 2 & Purchased patent (8-year life) & $330,000 \\ Aar. & 31 & Costs to search for new ways to apply patent that was purchased on Jan. 2 & 21,000 \\ Apr. & 1 & Purchased goodwill (indefinite life) & 306,000 \\ July & 1 & Purchased franchise with 10-year life; expiration date July 1,2033 & 262,000 \\ & 1 & Promotional costs to increase the future economic benefit of the goodwill that was purchased on Apr. 1 & 33,000 \\ Aug. & 1 & Payment for copyright (5-year life) & 142,800 \\ & 1 & Purchased trademark (3-year life) & 14,400 \\ 1 & Purchased customer lists (2-year life) & 8,400 \\ ept. & 1 & Research costs & 231,000 \\ \hline \end{tabular} Prepare the necessary entry to clear the intangible Assets account and to set up separate accounts for distinct types of Intangibles, (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount titles and enter O for the amounts, List all debit entries before credit entries.) Make the entry as at December 31,2023 , for any necessary amortization so that all balances are accurate as at that date. (Credit occount titles are automatically indented when the amount is entered. Do not indent manually. Round answers to 0 decimal places, eg. 5,275, If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.) Provide the asset amounts reported on the December 31, 2023 statement of financial position. (Round answers to 0 decimal ploces. cs. 5,275.) Patents Franchise Copyright Trademark Customer lists Goodwill