Martinez Corporation has the following accounts included in its December 31, 2020, trial balance: Equity Investments (to be sold in the next 6 months) $ 30,000, Goodwill $150,800, Prepaid Insurance $ 21,900, Patents $ 228,200, and Franchises $ 111,200. Prepare the intangible assets section of the balance sheet. MARTINEZ CORPORATION Balance Sheet (partial)