Due to rapid employee turnover in the accounting department, the following transactions involving intangible assets were improperly recorded by Goins Company in 2022. 

1. Goins developed a new manufacturing process, incurring research and development costs of $136,000. The company also purchased a patent for $60,000. In early January, Goins capitalized $196,000 as the cost of the patents. Patent amortization expense of $19,600 was recorded based on a 10-year useful life.
2. On July 1, 2022, Goins purchased a small company and as a result recorded goodwill of $92,000. Goins recorded a half-year's amortization in 2022, based on a SO-year life ($920 amortization).

Instructions
Prepare all journal entries necessary to correct any errors made during 2022. Assume the books have not yet been closed for 2022.