Due to rapid employee turnover in the accounting department, the following transactions involving intangible assets were improperly recorded by Flounder Corporation. 1. Flounder developed a new manufacturing process, incurring research and development costs of $177.800. The company also purchased a patent for $46,400. In early January, Flounder capitalized $224,200 as the cost of the patents. Patent amortization expense of $11,210 was recorded based on a 20 -year useful life. 2. On July 1,2022 , Flounder purchased a small company and as a result recorded goodwill of $60,000. Flounder recorded a half year's amortization in 2022, based on 320 -year life ( $1.500 amortization). The goodwill has an indefinitelife. Indicate the account titles and amounts to increase or decrease to correct any errors made during 2022