On January 1,2022. Haley Company had a balance of $360,000 of eoodwill on its balance sheet that resuited from the purchase of a small business in a orior year. The goodwilt had an indefthite life. During 2022, the company had the following additional transactiors. Jan 2 Purchased a patent (5 year life) $200.000 Sept 1 Researchand development costs $185,000. (a) Prepare the recessary entries to record the transactions related to intangles. All costs incurred were foe cash. (Recond entries in the onder disployed in the problem statement. Credit account tities are automatically indented when the amount is entered. De not indent manually, If no entry is mquired, select "No Entry" for the account tites and enter Ofor the amounts)