Please answer the ones in red, I will thumbs up right away

Gill Company, organized in 2022, has the following transactions related to intangible assets. 1/2/22 4/1/22 7/1/22 9/1/22 Purchased patent (7-year life) Goodwill purchased (indefinite life) Acquired 10-year franchise; expiration date 7/1/2032 Incurred research and development costs $595,000 360,000 480,000 185.000 (a 1) Your answer is partially correct. Prepare the necessary entries to record these transactions. All costs incurred were for cash. Make the adjusting entries as of December 31, 2022, recording any necessary amortization. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. If no entry is required, select "No Entry" for the account titles and enter o for the amounts.) Date Account Titles and Explanation Debit 1/2/22 Patents 595000 Cash 4/1/22 Goodwill 360000 Cash 7/1/22 Franchises 480000 Cash 9/1/22 Research and Development Expense 185000 Cash 12/31/22 Amortization Expense 100000 Patents Franchises 456000 e Textbook and Media