Due to rapid employee turnover in the accounting department, the following transactions involving intangible assets were improperiy recorded by Pronghorn Corporation. 1. Pronghorn developed a new manufacturing process, incurring research and development costs of $192,800. The company also purchased a patent for $51,200. In early January, Pronghorn capitalized $244,000 as the cost of the patents. Patent. amortization expense of $12,200 was recorded based on a 20 -year usefullife. 2. On July 1, 2022, Pronghorn purchased a small company and as a rhalt recorded goodwill of $84,000. Pronghorn recorded a half-year's amortization in 2022 , based on a 20 -year life (\$2,100 amortization). The goodwill has an indefinite life. Prepare ali journal entries necessary to correct any errors made during 2022. Assume the books have not yet been closed for 2022 . (Credit account tities are outomatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount titles and enter 0 for the amounts.)