Okay here's the problem:
The intangible assets section of the balance sheet for El-Gazzar Company at December 31, 2007, is presented here.

Patent ($59,570 cost less $5,957 amortization) $53,613
Copyright ($36,180 cost less $25,330 amortization) 10,850
Total $64,463

The patent was acquired in January 2007 and has a useful life of 10 years. The copyright was acquired in January 2001 and also has a useful life of 10 years. The following cash transactions may have affected intangible assets during 2008.

Jan. 2 Paid $36,900 legal costs to successfully defend the patent against infringement by another company.
Jan.-June Developed a new product, incurring $205,100 in research and development costs. 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 $8,080.
Sept. 1 Paid $39,560 to a quarterback to appear in commercials advertising the company's products. The commercials will air in September and October.
Oct. 1 Acquired a copyright for $183,900. The copyright has a useful life of 50 years.

And this my journal entry:

Jan. 2 Patents $ 36900
Cash $ 36900
Jan-June Research and development expense $ 205100
Cash $ 205100
July 1 Patents $ 8080
Cash $ 8080
Sept 1 Advertising expense $ 39560
Cash $ 39560
Oct. 1 Copyright $ 183900
Cash $ 183900


Now my problem is:
Dec. 31 Amortization expense-patents $ 404
Patents $
(To record the amortization on patents.)
Dec. 31 Amortization expense-copyright $
Copyright $
(To record the amortization on copyright.)

Oops forgot to add this part:

Post the journal entries and amortization expense based on the above information to T-accounts. Complete the intangible assets section of the balance sheet at December 31, 2008 below.

Intangible assets:
Patent $
Copyright $


Total intangible assets $278546

I can't seem to figure out how to do the next part. Any hint would be welcomed.

And that $404 is the wrong answer. I know for some odd reason it got added there.

For your copyright purchased on Oct 1, you need to calculate your amortization for 3 months.

Puirchase price / number of years * 3/12.

Also you need to calculate the amortization for the other copyright and add the two amounts together.

For your patent acquired on Jul 1, you need to calculate for 6 months of amortization and add that amount to the amortization for the for the other patents. The other patents you need to add the amount to successfully defend the patent to get your Patent Cost, then calculate the amortization.