Due to rapid employee turnover in the accounting department, the following transactions involving intangible assets werc improperly recorded by Swifty Corporation 1. Swifty developed a new manufacturing process, incurring research and development costs of 5178,700 . The company also purchased a patent for $47,600. In early January. Swifty capitalized $226,300 as the cost of the patents. Patent amortization expense of $11,315 was recorded based on a 20 -year useful tife. 2. On July 1,2022. Swifty purchased a small company and as a result recorded goodwill of $92,000. Swifty recorded a halfyear's amortization in 2022 , based on a 20-year life ( $2,300 amortization). The goodwill has an indefinite life. Prepare all journal entries necessary to correct any errors made during 2022. Assume the books have not yet been closed for 2022 (Credit account tities ore outomatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount titles and enter O for the amounts. Prepare all journal entries necessary to correct any errors made during 2022. Assume the books have not yet been closed for 2022 . (Credit occount titles are automa ficolly indented when arnount is entered, Do not indent manually, If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)