On January 1, 2022, Sheridan Company had a balance of $417,000 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. July 1 2 Purchased a patent (6-year life) $301,350. Acquired a 10-year franchise; expiration date July 1, 2032, $633,600. Sept. 1 Research and development costs $189,000. Indicate what the intangible asset account balances should be on December 31, 2022. Patent Franchise +A $ +A $