ABC Company began operations in 201 and has the following transactions relating to intangibles during the years 201. Match the correct journal entries for the January transactions and the year end amortization. 1. Research and development 2. costs of $125,000 were incurred to develop a new patent. The useful life is 5 years. Purchased a patent for $50,000. Remaining legal 3. life is 10 years, useful life is 5 years. ABC Company issued $20,000 of 5 -year bonds, stated rate 10%, effective rate 8%, interest paid semi-annually at 108 on 1/1/00. match the correct set of journal entries for 1. 2. The first interest payment The issuance of the bonds 3. ABC Company issued 10,000 shares of common stock for $70,000. Match the journal entries under the following conditions. 1. The stock was no par. 2. The stock was par $5