Need help with the last 2 sections. Did the first one though.

Current Attempt in Progress On January 1, 2017, Cullumber Company had a balance of $359,500 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 2017, the company had the following additional transactions, Jan. 2 Purchased a patent (6-year life) $324,450. July 1 Acquired a 8-year franchise; expiration date July 1, 2,025, 5612,000. Sept. 1 Research and development costs $184,000. Your answer is correct. Prepare the necessary entries to record the transactions related to intangibles. All 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 titles and enter for the amounts.) Debit Credit Date Account Titles and Explanation 324450 1/2/17 - Patents 324450 Cash 612000 7/1/17 Franchise 612000 cash 184000 9/1/17 Research and Development Expense 184000 cash Make an entry as of December 31, 2017, recording any necessary amortization (Round answers to decimal places, c.8. 125. Credit account tities 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 Titles and Explanation Debit Credit e Textbook and Media List of Accounts x Your answer is incorrect. Indicate what the intangible asset account balances should be on December 31, 2017 Patent Franchise $