What numbers do I use to fill in the banks and how can I calculate them? Thank you!

Required information [The following information applies to the questions displayed below] The following information relates to the intangible assets of University Testing Services (UTS): a. On January 1, 2021, UTS completed the purchase of Heinrich Corporation for $2,898,000 in cash. The fair value of the net identifiable assets of Heinrich was $2,600,000 b. Included in the assets purchased from Heinrich was a patent valued at $93,200. The original legal life of the patent was 20 years; there are 12 years remaining, but UTS believes the patent will be useful for only eight more years. c. UTS acquired a franchise on July 1, 2021, by paying an initial franchise fee of $346,000. The contractual life of the franchise is 10 years 2. Prepare the intangible asset section of the December 31, 2021, balance sheet. UNIVERSITY TESTING SERVICES Balance Sheet December 31, 2021 (Intangible Assets Section) Intangible Assets Goodwill Patents Franchises Total intangible assets