Pharoah Company, organized in 2016, has set up a single account for all intangible assets. The following summary discloses the debit entries that have been recorded during 2017.

1/2/17		Purchased patent (9-year life)		$475,200
4/1/17		Purchase goodwill (indefinite life)		365,600
7/1/17		Purchased franchise with 10-year life; expiration date 7/1/27		456,000
8/1/17		Payment of copyright (5-year life)		120,000
9/1/17		Research and development costs		241,000
				$1,657,800

Reflect all balances accurately as of December 31, 2017.

Use straight-line amortization
Research and development costsGoodwillPatentsFranchisesCopyrights		$
FranchisesResearch and development costsGoodwillPatentsCopyrights		$
PatentsResearch and development costsGoodwillFranchisesCopyrights		$
Research and development costsPatentsGoodwillFranchisesCopyrights		$