Due to rapid employee turnover in the accounting department, the following transactions involving intangible assets were improperly recorded by Garcia Corporation in 2014. 1. Garcia developed a new manufacturing process, incurring research and development costs of $150,000. The company also purchased a patent for $40,000. In early January Garcia capitalized $190,000 as the cost of the patents. Patent amortization expense of $9,500 was recorded based on a 20-year useful life. 2. On July 1, 2014, Garcia purchased a small company and as a result acquired goodwill of $80,000. Garcia recorded a half-year's amortization in 2014, based on a 40-year life ($1,000 amortization). The goodwill has an indefinite life. Spell check What should have been the proper amount debited to the Patent account by Garcia? and what should have been the proper amount debited to the Patent Amortization expense account by Garcia?