The intangible assets section of Sheffield Company at December 31, 2020, is presented below. Patents ($90,000 cost less $9,000 amortization) $81,000
Franchises ($35,000 cost less $14,000 amortization) 21,000
Total $102,000

The patent was acquired in January 2020 and has a useful life of 10 years. The franchise was acquired in January 2017 and also has a useful life of 10 years. The following cash transactions may have affected intangible assets during 2021.

Jan. 2 Paid $18,000 legal costs to successfully defend the patent against infringement by another company.
Jan.–June Developed a new product, incurring $149,000 in research and development costs. A patent was granted for the product on July 1. Its useful life is equal to its legal life.
Sept. 1 Paid $50,000 to an extremely large defensive lineman to appear in commercials advertising the company’s products. The commercials will air in September and October.
Oct. 1 Acquired a franchise for $130,000. The franchise has a useful life of 50 years.

Prepare journal entries to record the 2021 amortization expense. (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 0 for the amounts.)