On January 1,2025. Haley Company had a balance of $360,000 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 2025, the company had the following additional transactions. Jan. 2 Purchased a patent (5-year life) $280,000. July 1 Acquired a 9-year franchise; expiration date July 1, 2034, $540,000. Sept. 1 Research and development costs $185,000. Indicate what the intangible asset account balances should be on December 31, 2025. Goodwill Patents Franchise