Original value of intangible assets =2700+ 120=2820 (advertising fee has nothing to do with patent acquisition and is included in the period fee).
Cumulative amortization =2820/5=564 (amortization starts in the month when intangible assets are acquired)
The book value of the company brought into it =2820-564=2256.
Advertising expenses are included in sales expenses or management expenses as period expenses.