Exercise 9-15 (Part Level Submission) On January 1, 2022, Carla Vista Co. had a balance of $347.500 of goodwill on its balance sheet that resulted from the purchase of a small business in a prior year. The goodwill had an indefinite life. During 2022, the company had the following additional transactions Jan. 2 July 1 Sept. 1 Purchased a patent (6-year life) $332,850. Acquired a 10-year franchise; expiration date July 1, 2,032, $604,800. Research and development costs $187.500. Prepare the necessary entries to record the transactions related to intangibles. Al costs incurred were for cash (Record entries in the order displayed in the problem statement. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account tities and enter for the amounts.) Date Account Titles and Explanation Debit Credit (b) Make an entry as of December 31, 2022, recording any necessary amortization (Round answers to decimal places, e.g. 125. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter for the amounts.) Account Tities and Explanation Debit Credit SHOW LIST OF ACCOUNTS