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

1. Bramble developed a new manufacturing process, incurring research and development costs of $154,800. The company also purchased a patent for $54,000. In early January, Bramble capitalized $208,800 as the cost of the patents. Patent amortization expense of $10,440 was recorded based on a 20-year useful life.

2. On July 1, 2017, Bramble purchased a small company and as a result recorded goodwill of $84,000. Bramble recorded a half-year's amortization in 2017, based on a 20-year life ($2,100 amortization). The goodwill has an indefinite life.

Prepare all journal entries necessary to correct any errors made during 2017. Assume the books have not yet been closed for 2017. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)