Below are several accounts and balances from the 2013 financial statements for Fripp, Inc. Prepare the intangible asset section of the company's balance sheet, as well as a partial income statement in the space provided below using the accounts provided. 
Definitions:
Population Proportion
The fraction or percentage of a total population that possesses a particular characteristic.
Null Hypothesis
A statistical hypothesis that assumes no significant difference or effect in a given set of observations.
Point Estimate
A single value or statistic that serves as the best guess or best estimate of an unknown population parameter.
Population Proportion
The fraction of members in a statistical population that meet a specified characteristic or criteria, often estimated using sample data.
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