As the recently appointed auditor for Marigold Corporation, you have been asked to examine selected accounts before the $6-$month financial statements of June $30,2025,$ are prepared. The controller for Marigold Corporation mentions that only one account is kept for intangible assets. The account is shown below.

$\backslash$table$[[$Intangible Assets$],[,,$Debit,Credit,Balance$],[$Jan$.4,$Research and development costs,$937,000,,937,000],[$Jan$.5,$Legal costs to obtain patent,$73,680,,1,010,680$