On January 1, 2025, Wildhorse Ca had a balance of $439,200 of goodwili on its halance sheet that resulted from the porchase of a small business in a peior year. The gootwie thad an indefinite life. During 2025, the compariy had the following additional transactions: Jan. 2 Purchased a gatent (5-year life) 5341,600 . July 1 Acquired a 9-year franchise; expiration date July 1, 2034, 1658.800 . Sept. 1 Researchand development costs $225.700 the amounts) eTextbock and Media List of Accounts Indicate what the intangible asset account balances should be on December 31, 2025