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Exercise 12 5 Your answer is partially correct. Try again. As the recently appointed auditor for Marigold Corporation, you have been asked to examine selected accounts before the 6-month financial statements of June 30, 2017, are prepared. The controller for Marigold Corporation mentions that only one account is kept for intangible assets. The account is shown below Intangible Assets Debit 937,000 73,680 Credit Balance Jan. 4 Jan. 5 an. 3 Research and development costs Legal costs to obtain patent 937,000 1,010,680 ynt of 7 months' rent on property leased by Bryan Premium on common stock Unamortized bond discount on bonds 88,900 1,099,580 237,000 82,580 Feb. 11 March 31 due March 31, 2037 Promotional expenses related to 100,800 963,380 April 30 214,100 256,000 1,177,480 1,433,480 start-up of business une 30 Operating losses for first 6 months Prepare the entries necessary to correct this account. Assume that the patent has a useful life of 10 years. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)