On January 1, 2022, Carla Vista Co. had a balance of $321,500 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 2022 , the company had the following additional transactions. Jan. 2 Purchased a patent (6-year life) $376,950. July 1 Acquired a 8-year franchise; expiration date July 1,2030, $547,200. Sept. 1 Research and development costs $185,500. Make an entry as of December 31, 2022, recording any necessary amortization. (Round answers to 0 decimal ploces, eg. 125. Credit account titles ore 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 0 for the amounts.)