On January 1, 2022. Carla Vista Co had a balance of $347.500 of goodwill on its balance sheet that resulted from the purchase of a small business in prior year. The goodwill had an indefinitele. During 2022, the company had the following additional transactions pport Jan. 2 Purchased a patent (6-year life) $332,850, July 1 Acquired a 10-year franchise, expiration date July 1.2.032. $604,800. Sept. 1 Research and development costs $187,500