1 Due to rapid employee turnover in the accounting department, the following transactions involving intangible assets were improperly recorded by Windsor Corporation Windsor developed a new manufacturing process, incurring research and development costs of $145,000. The company also purchased a patent for $53,000. In early January, Windsor capitalized $198,000 as the cost of the patents. Patent amortization expense of $9.900 was recorded based on a 20-year useful life, On July 1, 2022, Windsor purchased a small company and as a result recorded goodwill of $94,000. Windsor recorded a half- year's amortization in 2022, based on a 20-year lite ($2,350 amortization). The goodwill has an indefinite life. 2 Prepare all journal entries necessary to correct any errors made during 2022. Assume the books have not yet been closed for 2022 (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 for the amounts.) No. Account Titles and Explanation Debit Credit 1. (To record research and development expense) (To reverse amortization expense) 2