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Fxercise 12-5 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 an. 1 an. 5 an. 31 Payment of 7 months' rent on property Research and development costs Legal costs to obtain patent 937,000 1,010,680 leased by Bryan Premium on common stock Unamortized bond discount on bonds 1,099,580 237,000 862,580 88,900 Feb. 11 March 31 100,800 963,380 due March 31, 2037 Promotional expenses related to April 30 start-up of business Operating losses for first 6 months 1,177,480 1,433,480 214,100 June 30 256,000