Jan. 2 Paid $45,000 legal costs to successfully defend the patent against infringement by
Another company.

Jan. June Developed a new product, incurring $230,000 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 $125,000 to a Newgames star to appear in commercials advertising the
Company?s products. The commercials will air in September and October.

Oct. 1 Acquired a copyright for $200,000.The copyright has a useful life of 50 years.