Joni Shamrock Inc. has the following amounts reported in its general ledger at the end of the current year. Organization costs $23,600 Trademarks 15,300 Discount on bonds payable 36,600 Deposits with advertising agency for ads to promote goodwill of company 11,600 Excess of cost over fair value of net identifiable assets of acquired subsidiary 76,600 Cost of equipment acquired for research and development projects; the equipment has an alternative future use 86,600 Costs of developing a secret formula for a product that is expected