Due to rapid employee turnover in the accounting department, the following transactions involving intangible assets were improperly recorded by Tamble Corporation.

1.Tamble developed a new manufacturing process, incurring research and development costs of $184,600. The company also purchased a patent for $50,600. In early January, Tamble capitalized $235,200as the cost of the patents. Patent amortization expense of $11,760was recorded based on a 20-year useful life.

2.On July 1, 2017,Tamble purchased a small company and as a result recorded goodwill of $72,000. Tamble recorded a half-year's amortization in 2017, based on a 20-year life ($1,800 amortization). The goodwill has an indefinite life.

Prepare all journal entries necessary to correct any errors made during 2017. Assume the books have not yet been closed for 2017.