Make an entry as of December 31. 2022, recording ary necessary amortization, (Round answers to 0 decimal ploces, eg. 125. Credit occount titles are outomatically indented when the amount is entered. Do not indent manually if no entry is required, select "No Entry" for the account tities and enter O for the amounts) On Janwary 1. 2022. Ivanhoe Company had a balance of $371.500 of goodwill on its balance sheet that resulted from the purchase of a small butiress in a prior year, The goodwilt had an indefinite life. During 2022, the company had the following additional transactions. Jan 2 Purchased a patent (5 year lifel 5334,950. July 1 Acquired a 9-year franchive; expiration date july 1.2031. 5590.400 Sept. 1 Research and development costs 5184,000