On January 1, 2025. Gullumber Compaty had a balance of $381,600 of goodwill on its balance sheet that resulted from the purchase of a amall businesk in a prior vear. The goodwill had an indefinite life. During 2025 , the company had the follewing additional trawactions Jan. 2 Purchatad a patent ( 5 vear iifel $296,800 luly 1 Acquired a 9 year franchise; expiration date fuly 1,2036,3572.400 Sepl 1 Researchand devnlopment costs $196,100 Your anweris contect Indicate what the intangible asset account balarices should be on December 31, 2025 On January 1, 2025. Gullumber Compaty had a balance of $381,600 of goodwill on its balance sheet that resulted from the purchase of a amall businesk in a prior vear. The goodwill had an indefinite life. During 2025 , the company had the follewing additional trawactions Jan. 2 Purchatad a patent ( 5 vear iifel $296,800 luly 1 Acquired a 9 year franchise; expiration date fuly 1,2036,3572.400 Sepl 1 Researchand devnlopment costs $196,100 Your anweris contect Indicate what the intangible asset account balarices should be on December 31, 2025