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 9 year franchise; expiration date July 1, 2031, $547,200, Sept. 1 Research and development costs $185,500. (a) and (b) (a) Prepare a tabular summary to record the January 1 balance in the Goodwill account as well as the 2022 transactions related to intangibles. All costs incurred were for cash. (b) Record any necessary amortization as of December 31,2022. (If o transaction couses a decrease in Assets, Liabilities or Stockholders' Equity, ploce a negative sign (or parentheses) in front of the amount entered for the particular Asset, Liobility or Equity item that wos reduced.)