Please, please, ONLY USE ACCOUNT NAMES FROM THE PROVIDED LIST BELOW to complete the entries. Thank you!

As the recently appointed auditor for Sheffield Corporation, you have been asked to examine selected accounts before the 6-month financial statements of June 30, 2020, are prepared. The controller for Sheffield Corporation mentions that only one account is kept for intangible assets. The account is shown below. Intangible Assets Debit Credit Jan. 4 Jan. 5 Jan. 31 945,000 75,600 Balance 945,000 1,020,600 94,500 1,115,100 870,100 245.000 Feb. 11 March 31 Research and development costs Legal costs to obtain patent Payment of 7 months' rent on property leased by Sheffield Premium on common stock Unamortized bond discount on bonds due March 31, 2040 Promotional expenses related to start-up of business Operating losses for first 6 months 120,000 990,100 April 30 212,100 242,000 1,202,200 1,444,200 June 30 Prepare the entries nece ry to correct this account. Assume that the patent has a useful life of 10 years. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Account Titles and Explanation Debit Credit (To correct the account) (To record amortiztion expense) Accounts Payable Accounts Receivable Advertising Expense Amortization Expense Buildings Cash Computer Software Costs Copyrights Discount on Bonds Payable Equipment Franchises Goodwill Income Summary Intangible Assets Interest Expense Inventory Land Legal Fees Expense Loss on Impairment No Entry Notes Payable Organization Expense Paid-in Capital in Excess of Par - Common Stock Patents Patent Expense Prepaid Rent Recovery of Loss from Impairment Rent Expense Rent Receivable Rent Revenue Research and Development Expense Retained Earnings Trade Names Trademarks